Solved by verified expert :2044. CHAPTER
17—TAX PRACTICE AND ETHICS Question CO #16
In taking a dispute to the Appeals Division, a written protest is required of
the taxpayer when the proposed deficiency exceeds $____________________.
2045. CHAPTER
17—TAX PRACTICE AND ETHICS Question CO #17
A taxpayer can take a dispute to the Small Cases Division of the Tax Court when
the disputed amounts do not exceed $____________________.
2046. CHAPTER
17—TAX PRACTICE AND ETHICS Question CO #18
The taxpayer can use a(n) ____________________ to pay off a deficiency over a
longer period of time, if the IRS believes that this will facilitate the tax
collection process.
2047. CHAPTER
17—TAX PRACTICE AND ETHICS Question CO #19
The IRS pays interest on a refund to the taxpayer, unless the IRS’s payment is
made within ____________________ days of the date that a return is filed.
2048. CHAPTER
17—TAX PRACTICE AND ETHICS Question CO #20
A taxpayer can be subject to both ____________________ and ____________________
penalties for tax misconduct.
2049. CHAPTER
17—TAX PRACTICE AND ETHICS Question CO #21
If the taxpayer shows ____________________ for an underpayment of tax, the
failure to pay penalty can be reduced or eliminated.
2050. CHAPTER
17—TAX PRACTICE AND ETHICS Question CO #22
The accuracy-related penalties typically relate to ____________________on the
part of the taxpayer, or other understatements of tax.
2051. CHAPTER
17—TAX PRACTICE AND ETHICS Question CO #23
A negligence penalty can be waived if the taxpayer has used Form 8275 to
____________________ a tax return position that is contrary to a judicial
precedent.
2052. CHAPTER
17—TAX PRACTICE AND ETHICS Question CO #24
The IRS can waive the penalty for understating a tax liability if the taxpayer
shows ____________________ for the position taken on the tax return.
2053. CHAPTER
17—TAX PRACTICE AND ETHICS Question CO #25
A ____________________% penalty may result when a taxpayer overstates by
_____________________ percent or more the value of an asset contributed to a
charity.
