Posted: October 20th, 2022

COMPREHENSIVE Tax questions

1.

The ratification of the Sixteenth Amendment to the U.S.
Constitution was necessary to validate the Federal income tax on
corporations.

True False

2.

Before the Sixteenth Amendment to the Constitution was ratified,
there was no valid Federal income tax on individuals.

True False

3.

The first income tax on individuals (after the ratification of
the Sixteenth Amendment to the Constitution) levied tax rates from a low of
2% to a high of 6%.

True False

4.

The Federal income tax on individuals generates more revenue
than the Federal income tax on corporations.

True False

5.

The pay-as-you-go feature of the Federal income tax on
individuals conforms to Adam Smith’s canon of certainty.

True False

6.

Because the law is complicated, most individual taxpayers are
not able to complete their Federal income tax returns without outside
Helpance.

True False

7.

The FICA tax (Medicare component) on wages is progressive since the tax due
increases as wages increase.

True False

8.

The Federal estate and gift taxes are examples of progressive taxes.

True False

9.

The Federal excise tax on cigarettes is an example of a proportional tax.

True False

10.

Currently, the Federal income tax is less progressive than it ever has been in the past.

True False

11.

Mona inherits her mother’s personal residence, which she
converts to a furnished rent house. These changes should affect the amount of
ad valorem property taxes levied on
the properties.

True False

12.

A fixture will be
subject to the ad valorem tax on personalty rather than the ad valorem tax on realty.

True False

13.

Even if property tax rates are not changed, the amount of ad valorem taxes imposed on realty may
not remain the same.

True False

14.

The ad valorem tax on
personal use personalty is more often avoided by taxpayers than the ad valorem tax on business use
personalty.

True False

15.

A Federal excise tax is no longer imposed on admission to
theaters.

True False

16.

There is a Federal excise tax on hotel occupancy.

True False

17.

The Federal gas-guzzler tax applies only to automobiles
manufactured overseas and imported into the U.S.

True False

18.

Like the Federal counterpart, the amount of the state excise
taxes on gasoline varies from state to state.

True False

19.

Not all of the states that impose a general sales tax also have
a use tax.

True False

20.

Sales made by mail order are not exempt from the application of
a general sales (or use) tax.

True False

21.

Two persons who live in the same state but in different counties
may not be subject to the same general sales tax rate.

True False

22.

States impose either a state income tax or a general sales tax, but not both types of taxes.

True False

23.

A safe and easy way for a taxpayer to avoid local and state
sales taxes is to make the purchase in a state that levies no such
taxes.

True False

24.

On transfers by death, the Federal government relies on an
estate tax, while states impose an estate tax, an inheritance tax, both taxes,
or neither tax.

True False

25.

An inheritance tax is a tax on a decedent’s right to pass
property at death.

True False

26.

One of the major reasons for the enactment of the Federal estate
tax was to prevent large amounts of wealth from being accumulated within the
family unit.

True False

27.

Under Clint’s will, all of his property passes to either the
Lutheran Church or to his wife. No Federal estate tax will be due on Clint’s
death in 2013.

True False

28.

Under the usual state inheritance tax, two heirs, a cousin and a
son of the deceased, would not be taxed at the same rate.

True False

29.

The annual exclusion, currently $14,000, is available for gift
and estate tax purposes.

True False

30.

In 2012, José, a widower, sells land (fair market value of
$100,000) to his daughter, Linda, for $50,000. José has made a taxable gift
of $50,000.

True False

31.

Julius, a married taxpayer, makes gifts to each of his six
children. A maximum of twelve annual exclusions could be allowed as to these
gifts.

True False

32.

One of the motivations for making a gift is to save on income
taxes.

True False

33.

The formula for the Federal income tax on corporations is the
same as that applicable to individuals.

True False

34.

A state income tax can
be imposed on nonresident taxpayers
who earn income within the state or on an itinerant basis.

True False

35.

For state income tax purposes, a majority of states allow a deduction
for Federal income taxes.

True False

36.

Some states use their state income tax return as a means of
collecting unpaid sales and use taxes.

True False

37.

No state has offered an income tax amnesty program more than
once.

True False

38.

For Federal income tax purposes, there never has been a general
amnesty period.

True False

39.

Under state amnesty programs, all delinquent and unpaid income
taxes are forgiven.

True False

40.

When a state decouples from a Federal tax provision, it means
that this provision will not apply
for state income tax purposes.

True False

41.

The principal objective of the FUTA tax is to provide some
measure of retirement security.

True False

42.

Currently, the tax base for the Social Security component of the
FICA is not limited to a dollar
amount.

True False

43.

A parent employs his twin daughters, age 17, in his sole
proprietorship. The daughters are not
subject to FICA coverage.

True False

44.

Unlike FICA, FUTA requires that employers comply with state as
well as Federal rules.

True False

45.

A major advantage of a flat tax type of income tax is its
simplicity.

True False

46.

The value added tax (VAT) has
not had wide acceptance in the international community.

True False

47.

If more IRS audits are producing a greater number of no change results, this indicates
increased compliance on the part of taxpayers.

True False

48.

The amount of a taxpayer’s itemized deductions willincrease the chance of being
audited by the IRS.

True False

49.

In an office audit, the audit by the IRS takes place at the
office of the taxpayer.

True False

50.

The IRS agent auditing the return willissue an RAR even if the taxpayer owes no additional
taxes.

True False

51.

If a “special agent” becomes involved in the audit of a return,
this indicates that the IRS suspects that fraud is involved.

True False

52.

If a taxpayer files early (i.e., before the due date of the
return), the statute of limitations on assessments begins on the date the
return is filed.

True False

53.

For omissions from gross income in excess of 25% of that
reported, there is no statute of limitations on additional income tax
assessments by the IRS.

True False

54.

If an income tax return is not
filed by a taxpayer, there is no statute of limitations on assessments of tax
by the IRS.

True False

55.

If fraud is involved, there is no time limit on the assessment
of a deficiency by the IRS.

True False

56.

The IRS is required to redetermine the interest rate on
underpayments and overpayments once a year.

True False

57.

A calendar year taxpayer files his 2012 Federal income tax
return on March 5, 2013. The return reflects an overpayment of $6,000, and
the taxpayer requests a refund of this amount. The refund is paid on May 17,
2013. The refund need not include interest.

True False

58.

For individual taxpayers, the interest rate for income tax
refunds (overpayments) isthe same
as that applicable to assessments (underpayments).

True False

59.

During any month in which both the failure to file penalty and
the failure to pay penalty apply, the failure to file penalty is increased by the amount of the failure
to pay penalty.

True False

60.

When interest is charged on a deficiency, any part of a month
counts as a full month.

True False

61.

For the negligence penalty to apply, the underpayment must be
caused by intentional disregard of rules and regulations without intent to
defraud.

True False

62.

Upon audit by the IRS, Faith is assessed a deficiency of $40,000
of which $25,000 is attributable to negligence. The 20% negligence penalty
will apply to $25,000.

True False

63.

If the tax deficiency is attributable to fraud, the negligence
penalty will not be imposed.

True False

64.

The civil fraud
penalty can entail large fines and possible incarceration.

True False

65.

Even though a client refuses to correct an error on a past
return, it may be possible for a practitioner to continue to prepare returns
for the client.

True False

66.

In preparing an income tax return, the use of a client’s
estimates is notpermitted.

True False

67.

In preparing a tax return, all questions on the return must be
answered.

True False

68.

A CPA firm in California sends many of its less complex tax
returns to be prepared by a group of accountants in India. If certain
procedures are followed, this outsourcing of tax return preparation is
proper.

True False

69.

The objective of pay-as-you-go
(paygo) is to achieve revenue neutrality.

True False

70.

When Congress enacts a tax cut that is phased in over a period
of years, revenue neutrality is achieved.

True False

71.

A tax cut enacted by Congress that contains a sunset provision will make the tax cut
temporary.

True False

72.

The tax law provides various tax credits, deductions, and
exclusions that are designed to encourage taxpayers to obtain additional
education. These provisions can be justified on both economic and equity
grounds.

True False

73.

Various tax provisions encourage the creation of certain types
of retirement plans. Such provisions can be justified on both economic and
social grounds.

True False

74.

To lessen, or eliminate, the effect of multiple taxation, a
taxpayer who is subject to both foreign and U.S. income taxes on the same
income is allowed either a deduction or a credit for the foreign tax
paid.

True False

75.

To mitigate the effect of the annual accounting period concept,
the tax law permits the carryforward to other years of the excess charitable
contributions of a particular year.

True False

76.

Jason’s business warehouse is destroyed by fire. As the
insurance proceeds exceed the basis of the property, a gain results. If Jason
shortly reinvests the proceeds in a new warehouse, no gain is recognized due
to the application of the wherewithal to pay concept.

True False

77.

As it is consistent with the wherewithal to pay concept, the tax
law requires a seller to recognize gain in the year the installment sale
occurs.

True False

78.

Stealth taxes have the effect of generating additional taxes
from all taxpayers.

True False

79.

A provision in the law that compels accrual basis taxpayers to
pay a tax on prepaid income in the year received and not when earned is consistent with generally accepted accounting
principles.

True False

80.

As a matter of administrative convenience, the IRS would prefer
to have Congress decrease (rather than increase) the amount of the standard
deduction allowed to individual taxpayers.

True False

81.

In cases of doubt, courts have held that tax relief provisions
should be broadly construed in favor of taxpayers.

True False

82.

On occasion, Congress has to enact legislation that clarifies
the tax law in order to change a result reached by the U.S. Supreme
Court.

True False

83.

Which, if any, of the following statements best describes the
history of the Federal income tax?

A.

It did not exist
during the Civil War.

B.

The Federal income
tax on corporations was held by the U.S. Supreme Court to be allowable
under the U.S. Constitution.

C.

The Federal income
tax on individuals was held by the U.S. Supreme Court to be allowable under
the U.S. Constitution.

D.

Both the Federal
income tax on individuals and on corporations was held by the U.S. Supreme
Court to be contrary to the U.S. Constitution.

E.

None of the above.

84.

Which, if any, is notone
of Adam Smith’s canons of taxation?

A.

Economy.

B.

Certainty.

C.

Convenience.

D.

Simplicity.

E.

Equality.

85.

Which, if any, of the following taxes are proportional (rather than progressive)?

A.

State general
sales tax.

B.

Federal corporate
income tax.

C.

Federal estate
tax.

D.

Federal gift
tax.

E.

All of the above.

86.

Which, if any, of the following transactions will increase a taxing jurisdiction’s
revenue from the ad valorem tax
imposed on real estate?

A.

A resident dies
and leaves his farm to his church.

B.

A large property
owner issues a conservation easement as to some of her land.

C.

A tax holiday
issued 10 years ago has expired.

D.

A bankrupt motel
is acquired by the Red Cross and is to be used to provide housing for
homeless persons.

E.

None of the above.

87.

Which, if any, of the following transactions will decrease a taxing jurisdiction’s ad valorem tax revenue imposed on real
estate?

A.

A tax holiday is
granted to an out-of-state business that is searching for a new factory
site.

B.

An abandoned
church is converted to a restaurant.

C.

A public school is
razed and turned into a city park.

D.

A local university
sells a dormitory that will be converted for use as an apartment building.

E.

None of the above.

88.

Which, if any, of the following is a typical characteristic of
an ad valorem tax on
personalty?

A.

Taxpayer compliance
is greater for personal use property than for business use property.

B.

The tax on
automobiles sometimes considers the age of the vehicle.

C.

Most states impose
a tax on intangibles.

D.

The tax on
intangibles generates considerable revenue since it is difficult for
taxpayers to avoid.

E.

None of the above.

89.

Federal excise taxes that are no longer imposed include:

A.

Tax on air travel.

B.

Tax on wagering.

C.

Tax on the
manufacture of sporting equipment.

D.

Tax on alcohol.

E.

None of the above.

90.

Taxes not imposed by
the Federal government include:

A.

Tobacco excise
tax.

B.

Customs duties
(tariffs on imports).

C.

Tax on rent cars.

D.

Gas guzzler tax.

E.

None of the above.

91.

Taxes levied by both
states and the Federal government include:

A.

General sales tax.

B.

Custom duties.

C.

Hotel occupancy
tax.

D.

Franchise tax.

E.

None of the above.

92.

Taxes levied by all
states include:

A.

Tobacco excise tax.

B.

Individual income
tax.

C.

Inheritance tax.

D.

General sales tax.

E.

None of the above.

93.

A use tax is imposed by:

A.

The Federal
government and all states.

B.

The Federal
government and a majority of the states.

C.

All states and not
the Federal government.

D.

Most of the states
and not the Federal government.

E.

None of the above.

94.

Burt and Lisa are married and live in a common law state. Burt
wants to make gifts to their four children in 2013. What is the maximum
amount of the annual exclusion they will be allowed for these gifts?

A.

$14,000.

B.

$28,000.

C.

$56,000.

D.

$112,000.

E.

None of the above.

95.

Property can be transferred within the family group by gift or
at death. One motivation for preferring the gift approach is:

A.

To take advantage
of the higher unified transfer tax credit available under the gift tax.

B.

To avoid a future
decline in value of the property transferred.

C.

To take advantage
of the per donee annual exclusion.

D.

To shift income to
higher bracket donees.

E.

None of the above.

96.

Indicate which, if any, statement is incorrect. State income taxes:

A.

Can piggyback to
the Federal version.

B.

Cannot apply to
visiting nonresidents.

C.

Can decouple from
the Federal version.

D.

Can provide
occasional amnesty programs.

E.

None of the above.

97.

State income taxes generally
can be characterized by:

A.

The same date for
filing as the Federal income tax.

B.

No provision for
withholding procedures.

C.

Allowance of a
deduction for Federal income taxes paid.

D.

Applying only to
individuals and not applying to corporations.

E.

None of the above.

98.

A characteristic of FICA is that:

A.

It does not apply
when one spouse works for the other spouse.

B.

It is imposed only
on the employer.

C.

It provides a
modest source of income in the event of loss of employment.

D.

It is administered
by both state and Federal governments.

E.

None of the above.

99.

A characteristic of FUTA is that:

A.

It is imposed on
both employer and employee.

B.

It is imposed
solely on the employee.

C.

Compliance
requires following guidelines issued by both state and Federal regulatory authorities.

D.

It is applicable
to spouses of employees but not
to any children under age 18.

E.

None of the above.

100.

The U.S. (either Federal, state, or local) does not impose:

A.

Franchise taxes.

B.

Severance taxes.

C.

Occupational fees.

D.

Custom duties.

E.

Export
duties.

101.

The proposed flat tax:

A.

Would eliminate
the income tax.

B.

Would simplify the
income tax.

C.

Would tax the
increment in value as goods move through the production and manufacturing
stages to the marketplace.

D.

Is a tax on
consumption.

E.

None of the above.

102.

A VAT (value added tax):

A.

Is regressive in
its effect.

B.

Has not proved
popular outside of the U.S.

C.

Is not a tax on consumption.

D.

Is used
exclusively by third world (less developed) countries.

E.

None of the above.

103.

Characteristics of the “Fair Tax” (i.e., national sales tax)
include which, if any, of the following:

A.

Abolition of the
Federal individual (but not the corporate) income tax.

B.

Abolition of all
Federal income taxes but retention of payroll taxes (including the
self-employment tax).

C.

Abolition of all
Federal income taxes and payroll taxes but retention of the Federal estate
and gift taxes.

D.

Abolition of all
Federal income and payroll taxes as well as the Federal estate and gift
taxes.

E.

None of the above.

104.

In terms of probability, which of the following taxpayers would
be least likely to be audited by
the IRS?

A.

Taxpayer owns and
operates a check-cashing service.

B.

Taxpayer is an
employed electrician.

C.

Taxpayer just
received a $3 million personal injury award as a result of a lawsuit.

D.

Taxpayer just won
a $1 million slot machine jackpot at a Las Vegas casino.

E.

Taxpayer has been
audited several times before.

105.

Which of the following isa
characteristic of the audit process?

A.

Most taxpayer
audits involve “special” agents.

B.

Self-employed
taxpayers are less likely to be selected for audit than employed taxpayers.

C.

Less important
issues are handled by means of a correspondence audit.

D.

If a taxpayer
disagrees with the IRS auditor’s finding, the only resort is to the courts.

E.

None of the above.

106.

David files his tax return 45 days after the due date. Along
with the return, David remits a check for $40,000 which is the balance of the
tax owed. Disregarding the interest element, David’s total failure to file
and to pay penalties are:

A.

$400.

B.

$3,600.

C.

$4,000.

D.

$4,400.

E.

None of the above.

107.

A characteristic of the fraud penalties is:

A.

When negligence
and civil fraud apply to a deficiency, the negligence penalty predominates.

B.

Criminal fraud can
result in a fine and a prison sentence.

C.

The criminal fraud
penalty is 75% of the deficiency attributable to the fraud.

D.

The IRS has the
same burden of proof in the case of criminal fraud than with civil fraud.

E.

None of the above.

108.

Regarding proper ethical guidelines, which (if any) of the
following is correct?

A.

The use of client
estimates in preparing a return may be acceptable.

B.

Under no
circumstances should a question on a tax return be left unanswered.

C.

If a client has made
a mistake in a prior year’s return and refuses to correct it, you should
withdraw from the engagement.

D.

If the exact
amount of a deduction is not certain (e.g., around mid-$600s) , it shouldbe recorded as an odd amount
(i.e., $649) so as to increase the appearance of greater certainty.

E.

None of the above.

109.

Both economic and social considerations can be used to
justify:

A.

Favorable tax
treatment for accident and health plans provided for employees and financed
by employers.

B.

Disallowance of
any deduction for expenditures deemed to be contrary to public policy
(e.g., fines, penalties, illegal kickbacks, bribes to government
officials).

C.

Various tax
credits, deductions, and exclusions that are designed to encourage taxpayers
to obtain additional education.

D.

Allowance of a
deduction for state and local income taxes paid.

E.

None of the above.

110.

Social considerations can be used to justify:

A.

Allowance of a
credit for child care expenses.

B.

Allowing excess
capital losses to be carried over to other years.

C.

Allowing
accelerated amortization for the cost of installing pollution control
facilities.

D.

Allowing a Federal
income tax deduction for state and local sales taxes.

E.

None of the above.

111.

Allowing a domestic production activities deduction for certain
manufacturing income can be justified:

A.

As mitigating the
effect of the annual accounting period concept.

B.

As promoting
administrative feasibility.

C.

By economic
considerations.

D.

Based on the
wherewithal to pay concept.

E.

None of the above.

112.

Provisions in the tax law that promote energy conservation and
more use of alternative (non-fossil) fuels can be justified by:

A.

Political considerations.

B.

Economic and
social considerations.

C.

Promoting
administrative feasibility.

D.

Encouragement of
small business.

E.

None of the above.

113.

Which, if any, of the following provisions cannot be justified as mitigating the effect of the annual
accounting period concept?

A.

Nonrecognition of
gain allowed for involuntary conversions.

B.

Net operating loss
carryback and carryover provisions.

C.

Carry over of
excess charitable contributions.

D.

Use of the
installment method to recognize gain.

E.

Carry over of
excess capital losses.

114.

Which, if any, of the following provisions of the tax law cannot be justified as promoting
administrative feasibility (simplifying the task of the IRS)?

A.

Penalties are
imposed for failure to file a return or pay a tax on time.

B.

Prepaid income is
taxed in the year received and not in the year earned.

C.

Annual adjustments
for indexation increases the amount of the standard deduction allowed.

D.

Casualty losses
must exceed 10% of AGI to be deductible.

E.

A deduction is
allowed for charitable contributions.

115.

A landlord leases property upon which the tenant makes
improvements. The improvements are significant and are not made in lieu of
rent. At the end of the lease, the value of the improvements are not income
to the landlord. This rule is an example of:

A.

A clear reflection
of income result.

B.

The tax benefit
rule.

C.

The arm’s length
concept.

D.

The wherewithal to
pay concept.

E.

None of the above.

116.

Taylor, a widow, makes cash gifts to her five married children
(including their spouses) and to her seven grandchildren. What is the
maximum amount Taylor can give for calendar year 2013 without using her
unified transfer tax credit?

117.

For the tax year 2013, Noah reported gross income of $300,000 on
his timely filed Federal income tax return.

a.

Presuming the
general rule applies, when does the statute of limitations on assessments
normally expire?

b.

Suppose Noah
inadvertently omitted gross income of $76,000. When does the statute of
limitations on assessments expire?

c.

Suppose the
omission was deliberate and not inadvertent. When does the statute of
limitations on assessments expire?

118.

Without obtaining an extension, Pam files her income tax return
55 days after the due date. With her return, she pays an additional tax of
$60,000. Disregarding any interest element, what is Pam’s penalty for failure
to pay and to file?

119.

On his 2013 income tax return, Andrew omitted income and
overstated deductions to the extent that his income tax was understated by
$500,000. Disregarding any interest element, what is Andrew’s penalty if the
understatement was due to:

a.

Negligence.

b.

Civil fraud.

c.

Criminal fraud.

120.

Several years ago, Logan purchased extra grazing land for his
ranch at a cost of $240,000. In 2013, the land is condemned by the state for
development as a highway maintenance depot. Under the condemnation award,
Logan receives $600,000 for the land. Within the same year, he replaces the
property with other grazing land. What is Logan’s tax situation if the
replacement land cost:

a.

$210,000?

b.

$360,000?

c.

$630,000?

d.

Why?

121.

Paige is the sole shareholder of Citron Corporation. During the
year, Paige leases a building to Citron for a monthly rental of $80,000. If
the fair rental value of the building is $60,000, what are the income tax
consequences to the parties involved?

122.

In 1985, Roy leased real estate to Drab Corporation for 20
years. Drab Corporation made significant capital improvements to the
property. In 2005, Roy decides not to renew the lease and vacates the
property. At that time, the value of the improvements is $800,000. Roy sells
the real estate in 2013 for $1,200,000 of which $900,000 is attributable to
the improvements. How and when is Roy taxed on the improvements made by Drab
Corporation?

123.

The Federal income tax is based on a pay-as-you-go system and
has become a “mass tax.” Explain this statement.

124.

In terms of Adam Smith’s canons of taxation, how does the
Federal income tax fare as far as economy
is concerned?

125.

Due to the population change, the Goose Creek School District
has decided to close one of its high schools. Since it has no further need of
the property, the school is listed for sale. The two bids it receives are as
follows:

United Methodist
Church

$1,700,000

Planet Motors

1,600,000

The United
Methodist Church would use the property to establish a sectarian middle
school. Planet, a well-known car dealership, would revamp the property and
operate it as a branch location.

If you were a
member of the School District board, what factors would you consider in
evaluating the two bids?

126.

Morgan inherits her father’s personal residence including all of
the furnishings. She plans to add a swimming pool and sauna to the
property and rent it as a furnished house. What are some of the ad valorem property tax problems
Morgan can anticipate?

127.

In 2011, Deborah became 65 years old. In 2012 she added a
swimming pool, and in 2013 she converted the residence to rental property and
moved into an Helped living facility. Since 2010, Deborah’s ad valorem
property taxes have decreased once and increased twice. Explain.

128.

A lack of compliance in the payment of use taxes can be resolved
by several means. In this regard, comment on the following:

a.

Registration of
automobiles.

b.

Reporting of
Internet purchases on state income tax returns.

129.

What are the pros and cons of the following state and local tax
provisions?

a.

An ad valorem property tax holiday made
available to a manufacturing plant that is relocating.

b.

Hotel occupancy
tax and a rental car surcharge.

c.

A back-to-school
sales tax holiday.

130.

What is a severance tax? How productive can it be in terms of
generating revenue?

131.

What is the difference between an inheritance tax and an estate
tax? Who imposes these taxes?

132.

Logan dies with an estate worth $20 million. Under his will, $10
million passes to his wife while $10 million goes to his church. What is
Logan’s Federal estate tax result?

133.

With regard to state income taxes, explain what is meant by the
“jock tax”?

134.

Virtually all state income tax returns contain checkoff boxes
for donations to various causes. On what grounds has this procedure been
criticized?

135.

State and local governments are sometimes forced to find ways to
generate additional revenue. Comment on the pros and cons of the
following procedures:

a.

Decouple what
would be part of the piggyback format of the state income tax.

b.

Tax amnesty
provisions.

c.

Internet shaming.

136.

Briana lives in one state and works in the adjoining state. Both
states tax the income she earns from her job. Does Briana have any relief
from this apparent double taxation of the same income?

137.

In late June 2013, Art is audited by the state and a large
deficiency is assessed. In November of the same year, his Federal income tax
return is audited by the IRS. What has probably happened?

138.

Two months after the burglary of his personal residence, Eric is
audited by the IRS. Among the items taken in the burglary was a shoe box
containing approximately $50,000 in cash. Eric is the owner and operator of a
cash-and-carry liquor store. Eric wonders why he was audited. Can you help
explain?

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