L1 Overview
What is the mission of the Internal Revenue Service?
A) To collect taxes efficiently
B) To enforce tax laws strictly
C) To provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all
D) To maximize government revenue through taxation
C) To provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all
Which of the following is NOT a major duty of a Revenue Agent?
A) Conducting independent examinations of taxpayers
B) Preparing work papers and reports documenting findings
C) Representing taxpayers in tax court
D) Utilizing appropriate interviewing and fact-finding techniques
C) Representing taxpayers in tax court
What is the primary purpose of the IRS Processing Station?
To receive and process tax returns
What are the three aspects of fairness in selecting returns for audit?
a) Fairness to the taxpaying public, an equitable process, and fairness to individual taxpayers
b) Random selection, computer screening, and manual review
c) Taxpayer rights, IRS responsibilities, and legal requirements
d) Courteous treatment, nondiscrimination, and professionalism
a) Fairness to the taxpaying public, an equitable process, and fairness to individual taxpayers
Which of the following is NOT one of the IRS's core values?
A) Honesty and Integrity
B) Continuous Improvement
C) Openness and Collaboration
D) Maximizing Revenue
D) Maximizing Revenue
How many Core Competencies are identified as essential for Revenue Agents?
A) 15
B) 17
C) 19
D) 21
C) 19
Which of the following is NOT a way the IRS conducts audits?
A) By mail (campus audit)
B) In-person office audit
C) Field audit
D) Online video conference
D) Online video conference
Which of the following is NOT one of the core competencies mentioned in the lesson for Revenue Agents?
a) Customer Service
b) Interpersonal Skills
c) Industry and Market Trend Awareness
d) Fairness in Tax Administration
c) Industry and Market Trend Awareness
What are the three overall performance yardsticks of Balanced Measures used by the IRS?
A) Efficiency, Accuracy, and Speed
B) Customer Satisfaction, Employee Satisfaction, and Business Results
C) Revenue Collection, Taxpayer Compliance, and Operational Costs
D) Customer Service, Tax Enforcement, and Technology Implementation
B) Customer Satisfaction, Employee Satisfaction, and Business Results
Which of the following is NOT one of the knowledge domains for Revenue Agent Core Competencies?
A) Administrative Knowledge Domain
B) Research Knowledge Domain
C) Service Knowledge Domain
D) Legal Knowledge Domain
D) Legal Knowledge Domain
ow long can the IRS generally go back for a general examination audit?
3 years
According to the Taxpayer Bill of Rights, taxpayers have the right to:
a) Avoid paying taxes altogether
b) Challenge the IRS's position and be heard
c) Demand a specific IRS employee to handle their case
d) Receive preferential treatment based on their social status
b) Challenge the IRS's position and be heard
Which of the following is NOT one of the six strategic goals outlined in the IRS Strategic Plan?
A) Empower and enable all taxpayers to meet their tax obligations
B) Protect the integrity of the tax system
C) Eliminate all tax fraud and evasion
D) Cultivate a well-equipped, diverse, flexible, and engaged workforce
C) Eliminate all tax fraud and evasion
What is the role of an On-the-Job Instructor (OJI)?
A) To manage the day-to-day operations of the group
B) To communicate training needs to the manager and provide feedback to examiners
C) To facilitate problem-solving and decision-making for the group
D) To serve as the primary model and coach for all Revenue Agents
B) To communicate training needs to the manager and provide feedback to examiners
What is the role of the Independent Office of Appeals?
A) To conduct initial tax return processing
B) To resolve tax controversies without litigation
C) To collect unpaid taxes
D) To represent taxpayers in court
B) To resolve tax controversies without litigation
What law codified the IRS's Taxpayer Bill of Rights?
a) The IRS Restructuring and Reform Act of 1998
b) The Taxpayer First Act of 2019
c) The Protecting Americans from Tax Hikes Act of 2015
d) The Revenue Act of 1913
c) The Protecting Americans from Tax Hikes Act of 2015
Who appoints the IRS Commissioner?
A) The Secretary of the Treasury
B) The President with Senate confirmation
C) The IRS Oversight Board
D) The Chief Counsel of the IRS
B) The President with Senate confirmation
Which of the following is NOT an allowable personal use of IRS telephones?
A) A brief daily call to speak to a spouse or minor children
B) Calls to notify family of schedule changes caused by official business
C) Calls to make dinner reservations
D) Calls to a doctor if an employee becomes sick at work
C) Calls to make dinner reservations
A) Request a conference with an IRS manager
B) File an appeal
C) Seek mediation or alternative dispute resolution
D) Immediately file a lawsuit without first pursuing administrative remedies
D) Immediately file a lawsuit without first pursuing administrative remedies
Which of the following is NOT a prohibited action for IRS employees when referring to taxpayers?
a) Using the term "illegal tax protester"
b) Using the term "tax resister"
c) Using the term "tax avoidance argument"
d) Using a similar designation to "illegal tax protester"
c) Using the term "tax avoidance argument"