THE 1040 ITEM THAT AFFECTS THE AMOUNT OF THE STANDARD DEDUCTION.
What is FILING STATUS?
100
CERTAIN BLOOD RELATIVES WHO FULFILL AGE OR DISABILITY REQUIREMENTS AND LIVE WITH THE TAXPAYER FOR MORE THAN 1/2 YEAR.
WHAT IS A QUALIFYING CHILD?
100
THE DOCUMENT KNOWN BY 2 DIFFERENT NAMES THAT MUST BE ATTACHED TO THE TAX COURT PETITION FOR JURSIDICTIONAL PURPOSES.
What is THE NOTICE OF DEFICIENCY OR THE 90-DAY LETTER?
100
COLLECTION ALTERNATIVE THAT STOPS COLLECTION ACTION FOR TAXPAYERS IN FINANCIAL HARDSHIP BUT DOES NOT ELIMINATE THE DEBT.
WHAT IS CURRENTLY NOT COLLECTABLE?
100
NAME OF THE CENTRAL IDENTITY THEFT UNIT OF THE IRS.
WHAT IS IPSU (IDENTITY PROTECTION SPECIALIZED UNIT)?
200
THE 1040 ITEM THAT INCREASES THE TOTAL EXEMPTION AMOUNT.
WHAT ARE DEPENDENTS OR NUMBER OF DEPENDENTS?
200
IRS FREQUENTLY EXAMINES HEAD OF HOUSEHOLD FILING STATUS, DEPENDENT EXEMPTIONS, EARNED INCOME CREDIT AND THIS ITEM.
WHAT IS THE CHILD TAX CREDIT/ADDITIONAL CHILD TAX CREDIT?
200
THE IRS UNIT THAT USUALLY SETTLES TAX COURT CASES BEFORE THEY REACH IRS COUNSEL'S OFFICE.
WHAT IS APPEALS?
200
COLLECTION ALTERNATIVE THAT DOES NOT AN REQUIRE INCOME AND EXPENSE ANALYSIS FOR UNPAID BALANCE OF ASSESSMENTS OF $50,000 OR LESS.
WHAT ARE STREAMLINED INSTALLMENT AGREEMENTS?
200
TYPE OF INNOCENT SPOUSE RELIEF AVAILABLE FOR UNDERPAYMENTS.
WHAT IS EQUITABLE RELIEF 6015(F)?
300
THE 1040 ITEM THAT CAN EITHER REDUCE THE TAX DOLLAR FOR DOLLAR OR RESULT IN A REFUND IF MORE THAN THE TAX.
WHAT ARE CREDITS?
300
A TYPE OF DEPENDENT WHO HAS LITTLE INCOME AND FOR WHOM THE TAXPAYER PAYS FOR MORE THAN 1/2 OF HER SUPPORT.
What is A QUALIFYING RELATIVE?
300
THE MEETING WHERE THE PETITIONER AND IRS COUNSEL INFORMALLY EXCHANGE DISCOVERY MATERIALS.
WHAT IS THE BRANERTON CONFERENCE?
300
THE NUMBER OF MONTHS THAT IS MULTIPLIED BY THE MONTHLY SURPLUS INCOME IN DETERMINING THE COLLECTION POTENTIAL FOR A LUMP SUM OFFER.
WHAT IS 12 MONTHS?
300
TYPE OF RELIEF WHERE THE REQUESTING SPOUSE CAN OBTAIN HIS OR HER SHARE OF A JOINT OVERPAYMENT THAT HAS BEEN OFFSET TO THE NONREQUESTING SPOUSE'S PRIOR DEBT.
WHAT IS INJURED SPOUSE RELIEF?
400
THE PERCENTAGE WITHHELD FROM AN EMPLOYEE'S WAGES FOR HIS OR HER FICA TAX.
WHAT IS 7.65%?
400
THE 1040 SCHEDULE THAT IS FREQUENTLY THE SUBJECT OF EXAMS FOCUSING ON QUESTIONABLE CHARITABLE DONATIONS AND WORKPLACE DEDUCTIONS.
WHAT IS A SCHEDULE A?
400
THE STANDARD OF REVIEW USED BY THE TAX COURT WHERE A COLLECTION DUE PROCESS HEARING DETERMINATION HAS SUSTAINED THE LEVY ACTION.
WHAT IS THE ABUSE OF DISCRETION STANDARD?
400
TAXPAYER CAN USUALLY REQUEST A COLLECTION DUE PROCESS HEARING WITHIN 30 DAYS AFTER THIS NOTICE.
WHAT IS THE FINAL NOTICE OF INTENT TO LEVY?
400
ITEMS THAT MUST BE REDUCED WHEN A TAXPAYER IS NOT REQUIRED TO TREAT CANCELLATION OF DEBT AS INCOME.
WHAT ARE ATTRIBUTES?
500
AN INCOME ITEM THAT MAY BE TAXABLE IF ONE-HALF OF IT PLUS ALL OTHER INCOME IS GREATER THAN $25,000 FOR A SINGLE FILER.
WHAT ARE SOCIAL SECURITY PAYMENTS?
500
CASE THAT PERMITS COURTS TO ESTIMATE THE BUSINESS EXPENSES OF INDEPENDENT CONTRACTORS EVEN IN THE ABSENCE OF PROPER SUBSTANTIATION.
WHAT IS COHAN (Cohan v. Comm'r, 39 F.2d 540 (2d Cir. 1930))?
500
THE MAXIMUM AMOUNT OF TAXES AND PENALTIES THAT IS ALLOWED FOR AN "S" CASE.
WHAT IS $50,000.
500
THE COLLECTION ACTION THAT NOTIFIES CREDITORS OF THE IRS'S CLAIM AGAINST ALL OF THE TAXPAYER'S PROPERTY.
WHAT IS THE NOTICE OF FEDERAL TAX LIEN?
500
THE PRIMARY FACTOR USED TO DETERMINE WHETHER A WORKER IS AN EMPLOYEE OR AN INDEPENDENT CONTRACTOR.
WHAT IS CONTROL (OF NOT JUST THE OUTCOME BUT THE METHOD)?