R5 - Federal, Legislative, and Judicial Processes; The IRS; and Taxpayer Penalties

Question 1

In which chamber of Congress is tax legislation originated?

Answer 1

The House of Representatives with the Ways and Means committee

Question 2

What statistical model does the IRS use for selecting returns for examination (audit)?

Answer 2

Discriminant Inventory Function System (DIF)

Question 3

What form is signed upon completion of an IRS audit?

Answer 3

Form 870

Question 4

What document must the taxpayer have received before taking the issue to court?

Answer 4

A notice of deficiency

Question 5

Which court is the only court in which a jury trial may be held for a tax case?

Answer 5

U.S. District Court