L5 Employee Safety
What is the primary responsibility of the Facilities Management and Security Services (FMSS) Division?
A) Conducting tax audits
B) Managing employee payroll
C) Providing nationwide facilities and security services for the IRS
D) Developing new tax policies
C) Providing nationwide facilities and security services for the IRS
What are the five major steps of the audit process?
A) Planning, Executing, Reviewing, Reporting, and Follow-up
B) Ordering and Assignment, Pre-audit, Examination, Issue Resolution, and Closing
C) Selection, Interview, Documentation, Analysis, and Conclusion
D) Research, Planning, Fieldwork, Reporting, and Quality Control
B) Ordering and Assignment, Pre-audit, Examination, Issue Resolution, and Closing
What is the primary purpose of risk analysis in tax examinations?
A) To identify fraudulent tax returns
B) To compare potential benefits of examining a return or issue to the resources required
C) To determine the taxpayer's ability to pay
D) To assess the accuracy of the taxpayer's records
B) To compare potential benefits of examining a return or issue to the resources required
What is the primary purpose of case file documentation in an IRS audit?
A) To prove the taxpayer's innocence
B) To support the conclusions reached by the Revenue Agent and provide an audit trail
C) To collect personal information about the taxpayer
D) To impress the taxpayer with detailed recordkeeping
B) To support the conclusions reached by the Revenue Agent and provide an audit trail
Which of the following is NOT a primary function of the IRS Source intranet homepage?
A) Directing employees to content needed to perform their duties
B) Providing access to Business Unit websites
C) Offering a Published Products Catalog
D) Serving as a platform for conducting audits
D) Serving as a platform for conducting audits
Which of the following is NOT a core concept related to teleworking security?
A) Protect the physical security of your equipment from theft and tampering
B) Secure your equipment when it is not in your possession
C) Share your work laptop with family members for personal use
D) Depower and/or lock your laptop when it is not in your presence
C) Share your work laptop with family members for personal use
During the pre-audit process, which of the following is NOT one of the general elements?
A) Pre-Contact Analysis
B) Prepare Case File
C) Perform preliminary research
D) Conduct taxpayer interview
D) Conduct taxpayer interview
Which of the following is NOT a factor to consider in risk analysis?
A) Fraud potential
B) Materiality
C) Compliance impact
D) Taxpayer's personal financial status
D) Taxpayer's personal financial status
Which of the following is NOT a recommended practice for workpaper preparation?
A) Use vocabulary easily understood
B) Prepare workpapers contemporaneously
C) Make biased and judgmental statements about the taxpayer
D) Verify spelling and punctuation are correct
C) Make biased and judgmental statements about the taxpayer
What is the purpose of the Virtual Library (VL) within the IRS?
A) To store taxpayer records
B) To serve as a centralized repository for employee knowledge and information
C) To manage employee email accounts
D) To process tax returns
B) To serve as a centralized repository for employee knowledge and information
What should you do if you observe suspicious activity while on official travel?
A) Confront the suspicious individuals directly
B) Post about it on social media
C) Ignore it and mind your own business
D) Report it to the proper authorities
D) Report it to the proper authorities
What is the time frame given to taxpayers to respond to the Call Back Letter?
A) 7 days
B) 10 days
C) 14 days
D) 21 days
C) 14 days
The Pareto Principle, as applied in risk analysis, suggests that:
A) 20% of errors account for 80% of tax discrepancies
B) 50% of examinations result in additional tax assessments
C) 80% of taxpayers file accurate returns
D) 20% of examiners conduct 80% of audits
A) 20% of errors account for 80% of tax discrepancies
What is the "50 percent rule" in the context of an IRS examination?
A) The IRS can only examine 50% of a taxpayer's return
B) A risk-based analysis performed at the midpoint of the examination
C) The taxpayer must pay 50% of any proposed adjustment immediately
D) Only 50% of examined items can be adjusted
B) A risk-based analysis performed at the midpoint of the examination
Which system do IRS employees use to report IT problems or initiate requests to the IT help desk?
A) BEARS
B) TAPS/SETR
C) IRS Service Central (IRWorks)
D) HRConnect
C) IRS Service Central (IRWorks)
Which of the following criteria does NOT qualify for a Potentially Dangerous Taxpayer (PDT) designation?
A) Physical assault on an IRS employee within the past 10 years
B) Threatening an IRS employee's immediate family member within the past 10 years
C) Filing a frivolous legal action against an IRS employee within the past 10 years
D) Advocating violence against IRS employees within the past 10 years
C) Filing a frivolous legal action against an IRS employee within the past 10 years
How long can a case be in process before it is considered "overaged"?
A)180 days
B) 210 days
C) 240 days
D) 270 days
D) 270 days
At what point during an examination must risk-based decision making be considered, at a minimum?
A) Only during the pre-audit phase
B) Only at the midpoint of the examination
C) During pre-audit, at the midpoint, and when a significant event occurs
D) Only when closing the examination
C) During pre-audit, at the midpoint, and when a significant event occurs
Under what circumstances does the burden of proof shift from the taxpayer to the IRS in a court proceeding?
A) When the taxpayer hires an expensive lawyer
B) When the taxpayer produces credible evidence and meets certain conditions
C) When the examination takes longer than 6 months
D) When the taxpayer disagrees with the Revenue Agent's findings
B) When the taxpayer produces credible evidence and meets certain conditions
What is the primary function of the Accurint tool used by IRS employees?
A) Tax law research
B) Email encryption
C) Public records and asset locator research
D) Internal Revenue Manual navigation
C) Public records and asset locator research
If you feel unsafe during a field examination, what should you NOT do?
A) Go with another employee
B) Consider an armed escort
C) Notify your manager about your location
D) Keep the situation to yourself and try to handle it alone
D) Keep the situation to yourself and try to handle it alone
Which of the following is NOT a technique for effective workload management?
A) Planning
B) Scheduling
C) Moving the case forward
D) Delaying administrative actions
D) Delaying administrative actions
What does the "depth of examination" refer to?
A) The number of tax years being examined
B) The degree to which examination techniques are used to verify the accuracy of an issue
C) The total time spent on an examination
D) The number of IRS agents involved in the examination
B) The degree to which examination techniques are used to verify the accuracy of an issue
What must Revenue Agents do regarding penalties during an examination?
A) Always assert penalties to maximize tax collection
B) Never assert penalties to maintain good relations with taxpayers
C) Objectively evaluate evidence and document reasons for proposing or not proposing penalties
D) Allow the taxpayer to choose which penalties to accept
C) Objectively evaluate evidence and document reasons for proposing or not proposing penalties
According to IRS email standards, which of the following is NOT allowed in email signatures?
A) Text
B) Phone numbers
C) Job titles
D) Animations or graphics
D) Animations or graphics