THE JURISDICTIONAL DOCUMENT THAT MUST BE ATTACHED TO THE TAX COURT PETITION.
What is THE NOTICE OF DEFICIENCY OR THE 90-DAY LETTER?
100
THE PERIOD OF TIME THAT A MARRIED TAXPAYER MUST HAVE LIVED SEPARATELY FROM HIS SPOUSE IF HE WISHES TO FILE AS HEAD OF HOUSEHOLD.
What is THE LAST SIX MONTHS OF THE TAX YEAR?
100
WHAT A TAXPAYER SHOULD DO IF THE IRS REJECTS HIS ELECTRONICALLY FILED RETURN BECAUSE SOMEONE ELSE HAS CLAIMED HIS DEPENDENTS.
WHAT IS FILE A PAPER RETURN?
100
THE PROCEEDING INSTITUTED BY THE HOLDER OF A MORTGAGE WHERE THE MORTGAGOR/BORROWER HAS FAILED TO MAKE THE REQUIRED MORTGAGE PAYMENTS.
What is FORECLOSURE?
100
THE FORM THAT A WORKER FILES IF HE WISHES TO CHALLENGE HIS WORKER CLASSIFICATION.
What is A FORM SS-8?
200
THE TYPE OF TAX COURT CASE FOR AMOUNTS $50,000 OR LESS AND FOR WHICH THERE IS NO RIGHT TO APPEAL.
What is SMALL TAX CASE OR S-CASE?
200
THE TYPE OF INNOCENT SPOUSE RELIEF THAT IS AVAILABLE FOR UNDERPAYMENTS OR UNDERSTATEMENTS.
What is EQUITABLE RELIEF UNDER 6015(f)?
200
THE OTHER TYPE OF TAX-RELATED ID THEFT THAT TAXPAYERS FREQUENTLY EXPERIENCE BESIDES EMPLOYMENT-RELATED ID THEFT.
WHAT IS REFUND-RELATED.
200
A COMMON EXCEPTION TO THE INCLUSION OF INCOME FROM CANCELLATION OF DEBT WHERE THE TAXPAYER'S LIABILITIES EXCEED HIS ASSETS AT THE TIME OF DISCHARGE.
What is INSOLVENCY?
200
THE PERCENTAGE OF THE FICA TAX THAT AN EMPLOYER PAYS FOR HER EMPLOYEE.
What is 7.65%
300
THE NUMBER OF YEARS THE TAXPAYER HAS TO FILE A REFUND LITIGATION CLAIM IN DISTRICT COURT OR THE COURT OF FEDERAL CLAIMS AFTER THE IRS DISALLOWS HER CLAIM FOR A REFUND.
What is 2 YEARS?
300
THE STATUTORY PROVISION THAT PERMITS A SPOUSE TO OBTAIN INNOCENT SPOUSE RELIEF IF SHE DEMONSTRATES THAT SHE DID NOT KNOW OR HAVE REASON TO KNOW ABOUT HER SPOUSE'S UNDERSTATEMENT OF INCOME.
What is IRC 6015(b)?
300
$300 DAILY DOUBLE!
WHAT THE IRS WILL DO IF THE TAXPAYER FILES A RETURN WITH HIS ITIN NUMBER AND ATTACHES A FORM W-2 WITH A SOCIAL SECURITY NUMBER?
300
ITEMS THAT ARE ADJUSTED IN A CERTAIN ORDER WHERE THE TAXPAYER IS EXCLUDING INCOME FROM A CANCELLATION OF DEBT.
What are TAX ATTRIBUTES?
300
TYPE OF WORKER WHOSE METHOD OF DOING WORK IS NOT CONTROLLED BY THE FIRM.
What is an INDEPENDENT CONTRACTOR?
400
$400 DAILY DOUBLE!
THE NUMBER OF DAYS BEFORE THE CALENDAR CALL THAT THE PARTIES MUST HAVE FILED THE TAX COURT PRE-TRIAL MEMORANDUM?
400
THE LEAST AMOUNT OF TIME THAT A MARRIED COUPLE MUST HAVE BEEN LIVING SEPARATELY FOR A SPOUSE TO QUALIFY FOR SEPARATE LIABILITY RELIEF UNDER IRC 6015(c).
What is 1 YEAR?
400
NAME OF ONE OF THE FORMS THE TAXPAYER SENDS THE IRS WHEN SHE IS RAISING A CLAIM OF ID THEFT OR PREPARER MISCONDUCT.
What is FORM 14039, 14157 OR 14157-A?
400
THE FORM THAT THE TAXPAYER RECEIVES FOR REPORTING PURPOSES AFTER A DEBT IS CANCELLED.
What is FORM 1099-C?
400
THE AMOUNT OF UNPAID TAX LIABILITY THAT CAN TRIGGER THE DENIAL OR REVOCATION OF THE TAXPAYER'S PASSPORT.
What is ABOVE $50,000.
500
THE TYPE OF CONFERENCE THAT THE PARTIES MUST ENGAGE IN AS PART OF THE INFORMAL DISCOVERY PROCESS IN TAX COURT.
What is BRANERTON?
500
THE TYPE OF CLAIM A SPOUSE CAN FILE FOR HER SHARE OF THE REFUND FROM A JOINT RETURN THAT THE IRS HAS TAKEN TO SATISFY A DEBT OWED ONLY BY THE OTHER SPOUSE.
What is INJURED SPOUSE RELIEF?
500
ONE OF THE ACTIONS A PREPARER USUALLY MUST DO FOR HIM TO BE REGARDED AS HAVING ENGAGED IN MISCONDUCT.
What is FILING A RETURN WITHOUT AUTHORIZATION, ALTER THE TAXPAYER'S RETURN, OR MISDIRECT THE TAXPAYER'S REFUND.
500
THE TYPE OF LOAN FOR WHICH THERE IS NO CANCELLATION OF DEBT INCOME CALCULATION UPON A FORECLOSURE BECAUSE THE LENDER CANNOT PURSUE THE BORROWER FOR THE DEFICIENCY AMOUNT.
What is A NONRECOURSE LOAN?
500
THE AMOUNT OF UNPAID TAX DEBT THAT WILL TRIGGER THE NY DRIVER'S LICENSE SUSPENSION PROGRAM.