Later of 3 years from date of return or 2 years from the date that tax was paid
What is Claim for Refund
100
$ cost for failure to sign a return
What is $50 per return
Up to $25,000 per year
100
Method of selecting returns for audit based on a statistical formula
What is Random Audit
100
IRS requirement for $450 contribution to church in a single payment
What is a receipt/acknowledgement
100
Up to the amount of hobby income
What is hobby expenses
200
Time limit to collect on false or fraudulent returns
What is no limit
200
$ cost for failure to furnish a copy of return to taxpayer
What is $50 per return
Up to $25,000 per year
Electronic copies satisfy the requirements
200
Method of selecting returns for audit based on W-2, or 1099 information compared to information reported on return
What is document matching
200
Name of the Lone Ranger's horse
What is Silver
200
$ paid to belong to the UAW
What is union dues
300
Date used as filing date on returns timely filed via U.S. Mail
What is date of U.S. Postal Service postmark
300
$ penalty for understatement of taxpayer's liability due to an unreasonable position
What is the greater of $1,000 or 50% of income from preparing the return
300
Method of selecting a tax return for audit based upon the involvement of transactions with other taxpayers who were selected for audit
What is Related Examinations
300
Name of Timmy's dog
What is Lassie
300
$ paid to comply with the annual filing to the IRS
What is tax preparation fees
400
Date used as filing date on returns sent by taxpayer to the IRS via DHL
What is the date received by the IRS
400
$ penalty for failure to meet "due diligence" requirements on earned income credit
What is $500 per failure
400
Type of audit that focuses on a taxpayers standard of living
What is a Financial Status audit
400
Word starting with the letter X that is a valid deduction on Schedule A
What is an X-Ray
400
Shirts not suitable for street wear
What is work clothes/uniforms
500
The two IRS designated private delivery services
What is Federal Express (FedEx) and United Parcel Service (UPS)
QF 16-1
500
$ cost for failure to maintain copies of returns prepared or a client listing
What is $50 per failure
Up to $25,000 per year
Electronic copies satisfy the requirements
QF 16-3
500
This court rule that an approximation of business expenses, based on credible evidence other than actual documentation, was enough to sustain a deduction
What is The Cohan Rule
QF 16-9
500
Form required for a contribution to a charitable organization of an auto, boat, or plane in excess of $500