100% satisfaction guarantee Immediately available after payment Both online and in PDF No strings attached
logo-home
REG 2023 Exam Questions & Answers 100% CORRECT $7.99   Add to cart

Exam (elaborations)

REG 2023 Exam Questions & Answers 100% CORRECT

 5 views  0 purchase
  • Course
  • REG 2023
  • Institution
  • REG 2023

REG 2023 Exam Questions & Answers 100% CORRECT US Court of Federal claim - ANSWERS-jurisdiction over claims for money damages against US -claims for tax refund -claims < $10,000 -statue of limitation = 6 years from the date claim arose -court located in DC -no jury trial -...

[Show more]

Preview 2 out of 6  pages

  • August 13, 2024
  • 6
  • 2024/2025
  • Exam (elaborations)
  • Questions & answers
  • REG 2023
  • REG 2023
avatar-seller
Bensuda
REG 2023 Exam Questions & Answers
100% CORRECT

US Court of Federal claim - ANSWERS-jurisdiction over claims for money damages against US



-claims for tax refund



-claims < $10,000



-statue of limitation = 6 years from the date claim arose



-court located in DC



-no jury trial



-pay tax liability then sue for refund



-16 judges



-losing party may appeal to the Circuit Court of appeals



-decision in court may be use as precedent



US Tax Court - ANSWERS-hears cases that involve federal tax laws



-decision = regular or memorandum

, -no payment required



-judges are tax experts



-has small claims division and regular tax court



-no jury



-losing party in "regular tax court may appeal)



30 days letter - ANSWERS-this is sent out first (before 90 days letter)



-taxpayer has 30 days to either request an administrative appeals conference or agree to the IRS
proposed adjustments



90 days letter - ANSWERS- taxpayer has 90 days to pay deficiency or file a petition with the US Tax court



U.S. District Courts - ANSWERS-the federal court system's trial courts of general jurisdiction



-judge is tax expert



-jury trial is an option



-1 judge



-pay tax liability then sue for refund



-losing party may appeal to the US Court of appeals

The benefits of buying summaries with Stuvia:

Guaranteed quality through customer reviews

Guaranteed quality through customer reviews

Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.

Quick and easy check-out

Quick and easy check-out

You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.

Focus on what matters

Focus on what matters

Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!

Frequently asked questions

What do I get when I buy this document?

You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.

Satisfaction guarantee: how does it work?

Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.

Who am I buying these notes from?

Stuvia is a marketplace, so you are not buying this document from us, but from seller Bensuda. Stuvia facilitates payment to the seller.

Will I be stuck with a subscription?

No, you only buy these notes for $7.99. You're not tied to anything after your purchase.

Can Stuvia be trusted?

4.6 stars on Google & Trustpilot (+1000 reviews)

72042 documents were sold in the last 30 days

Founded in 2010, the go-to place to buy study notes for 14 years now

Start selling
$7.99
  • (0)
  Add to cart