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REG 2023 Exam Questions & Answers 100% CORRECT $7.99   Add to cart

Exam (elaborations)

REG 2023 Exam Questions & Answers 100% CORRECT

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  • 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 -...

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  • August 13, 2024
  • 6
  • 2024/2025
  • Exam (elaborations)
  • Questions & answers
  • REG 2023
  • REG 2023
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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

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