Deck 5: Judicial Interpretations

Question 1

A "writ of certiorari" is:

A) the process by which the Supreme Court agrees to review a lower court decision.
B) a judgment notwithstanding the verdict.
C) the procedure for determining if the authorities can hold an individual in custody.
D) a reversal of the prior decision of a court.

Answer 1

A

Question 2

The citation ABC v. U.S., 375 F.2d. 456 (1992) tells the tax researcher that this is a decision by which court?

A) a U.S. District Court
B) the Tax Court
C) a U.S. Circuit Court of Appeals
D) Only (a) and (b)

Answer 2

C

Question 3

Examples of instances where the burden of proof is on the government, rather than on the taxpayer, include:

A) when the IRS uses statistics to recreate income.
B) fraud with intent to evade tax.
C) cases involving corporations with a net worth exceeding $7 million.
D) only (a) and (b).

Answer 3

D

Question 4

In which of the following courts would a taxpayer want to argue an "emotional issue" rather than a "technical" issue?

A) the Supreme Court
B) the District Courts
C) the U.S. Court of Federal Claims
D) the U.S. Tax Court

Question 5

Which of the following is a secondary court reporter?

A) USTC
B) U.S.
C) F.Supp.
D) F.2d.
E) None of the above.

Question 6

Tax Court Memorandum decisions can be located in which of the following reporters?

A) USTC
B) AFTR2d
C) the Tax Court of the United States Reports (T.C.)
D) None of the above

Question 7

When a Tax Court decision is said to be entered under Rule 155, it means:

A) the Court computed the refund due the taxpayer.
B) the Court reaches a decision without calculating the tax.
C) the Court must follow the Court of Appeals that has direct jurisdiction over the taxpayer.
D) the case cannot be appealed.

Question 8

An appeal from any of the Circuit Courts of Appeals is to the:

A) U.S. District Court.
B) U.S. Court of Federal Claims.
C) Court of Appeals for the Federal Circuit.
D) U.S. Supreme Court.

Question 9

Which reporter is the official, government reporter for U.S. Supreme Court tax cases?

A) S.Ct.
B) U.S.
C) AFTR2d
D) The government does not print Supreme Court cases.

Question 10

The United States Tax Cases reporter is published by:

A) RIA.
B) CCH.
C) West Publishing.
D) the Government Printing Office (GPO).

Question 11

Decisions of which court(s) are published by West Publishing Company in its Federal Supplement (F.Supp.) Series?

A) District Courts
B) U.S. Court of Federal Claims
C) U.S. Courts of Appeal
D) All of the above

Question 12

In which of the following courts does the taxpayer have to pay first and then sue for a refund?

A) the Tax Court Small Cases Division
B) the District Courts and U.S. Court of Federal Claims
C) the U.S. Courts of Appeal
D) All of the above.

Question 13

In Walter H. Johnson, 34 TCM 1056, '34' stands for the:

A) year of decision
B) page number
C) volume number
D) paragraph number

Question 14

In a court case, "dictum" or "dicta" is:

A) a statement or remark that is not necessary to support the court's decision.
B) the legal concept that bars relitigation on the same set of facts.
C) a judgment that reverses the determination of a jury.
D) none of the above.

Question 15

An appeal from the Tax Court is to the:

A) U.S. Court of Appeals where the taxpayer is located.
B) District Court where the taxpayer is located.
C) U.S. Court of Federal Claims
D) Supreme Court

Question 16

Under the Golsen rule, the Tax Court must:

A) compute the tax liability due the government.
B) reach the same decision in each region of the county.
C) follow the Court of Appeals that has direct jurisdiction over the taxpayer.
D) None of the above.

Question 17

If taxpayers choose not to pay a tax deficiency, then they must petition which court?

A) the District Court
B) the U.S. Court of Federal Claims
C) the Tax Court
D) the U.S. Court of Appeal

Question 18

A taxpayer who loses in the Small Cases Division of the Tax Court may appeal directly to the:

A) Appellate division of the IRS.
B) District Court in the taxpayer's circuit.
C) U.S. Court of Appeals in the taxpayer's circuit.
D) Decisions in the Small Cases Division cannot be appealed.

Question 19

A decision of which of the following court(s) cannot be found in RIA's American Federal Tax Reports (AFTR or AFTR2d)?

A) the District Courts
B) the Tax Court
C) the Supreme Court
D) the U.S. Court of Federal Claims
E) Only (b) and (c).

Question 20

Which statement is CORRECT regarding the United States Tax Court?

A) The Tax Court will hear any Federal case.
B) The Tax Court is an appeals court.
C) The Tax Court must follow decisions of the District Court with jurisdiction over the taxpayer.
D) None of the above statements are correct.

Question 21

Tax Court Summary Opinions are published in a printed reporter by the Government Printing Office (GPO).

Question 22

En banc refers to a court case heard by the full court.

Question 23

The common form of legal citation is as follows: case name, volume number, page number, reporter abbreviation.

Question 24

In most tax cases, the Internal Revenue Code places the burden of proof on the government.

Question 25

The U.S. Court of Federal Claims is a trial-level court.

Question 26

The Small Cases Division of the Tax Court can only hear cases involving a disputed deficiency, including penalties, of $15,000 or less.

Question 27

The citation ABC v. U.S, 967 U.S. 567 (2012) tells the tax researcher that this is a decision by which court?

A) District Court
B) Tax Court
C) Supreme Court
D) Court of Appeals

Question 28

Each U.S. Court of Appeals is independent and need not follow other Circuit Courts in making their decisions.

Question 29

The appellant is the party who appeals a decision to a higher court.

Question 30

There are 11 Circuit Courts of Appeals in the Federal court system.

Question 31

Which of the following statements is INCORRECT regarding headnotes and case briefs?

A) Headnotes are usually inserted at the beginnig of a case by the court reporter editors.
B) Headnotes help researchers quickly determine if a case is relevant.
C) Case briefs are a summary of a case identifying the facts, issue, holding and analysis.
D) All of the above statements are correct.

Question 32

Either the taxpayer or the IRS may initiate legal proceedings in the Federal court system.

Question 33

In which of the following courts is a jury trial available?

A) U.S. District Courts
B) Tax Court
C) U.S. Court of Federal Claims
D) All of the above.

Question 34

The two levels of appellate courts in the Federal court system are the U.S. Courts of Appeals and the U.S. Supreme Court.

Question 35

A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of the Court.

Question 36

District Court judges hearing tax cases are tax specialists.

Question 37

The Tax Court was formerly known as the Board of Tax Appeals.

Question 38

Where are current U.S. Court of Federal Claims decisions published?

A) West's U.S. Court of Federal Claims reporter (Fed. Cl.)
B) West's Federal Reporter, Third Edition (F.3d.)
C) West's Federal Supplement series (F. Supp.)
D) None of the above.

Question 39

Which of the following statements is CORRECT regarding the U.S. Court of Federal Claims?

A) It hears monetary claims against the Federal government, including tax refund claims.
B) It is a national court based in Washington, D.C.
C) It must apply the law in of the U.S. Court of Appeals in the taxpayer's circuit.
D) All of the above statements are correct.
E) Only (a) and (b) are correct.

Question 40

Judicial decisions constitute a secondary source of the tax law.

Question 41

Identify the publisher, citation abbreviation, and types of cases that can be found in two of the three reporters given below.
U.S. Tax Cases Federal Reporter
American Federal Tax Reports

Question 42

Describe the federal court system and its jurisdiction over tax issues. Identify the appeals and trial-level courts.
Then, describe the factors that would go into a taxpayer's decision to bring his or her case in a particular federal
court. Finally, explain the basic rules of precedence for tax cases in the federal court system.

Question 43

If the taxpayer's Circuit Court of Appeals has not yet ruled on an issue, a researcher should not consider a decision
on the same issue by a Court of Appeals outside of the taxpayer's circuit.

Question 44

District Court decisions can vary significantly among the districts.

Question 45

If the Supreme Court refuses to review a lower case, the Supreme Court is upholding the lower court decision.

Question 46

Briefly explain the nonattorney-client confidentiality privilege.

Question 47

The U.S. Tax Court may examine the entire return of a taxpayer whose case it is hearing.

Question 48

Why would a taxpayer want to bring a case in the U.S. Court of Federal Claims?

Question 49

District Courts hear cases based on the entire U.S. Code, not just the Internal Revenue Code.