2. Hector Gonzalez is a single filer and had a variety of sources of income for taxable year 2020, including, but not limited to W-2 wages, investment income, and bond interest. On April 10, 2021, Hector filed a request for an extension to file his Form 1040, Individual Income Tax Return, which was approved by the IRS on April 14, 2021. The IRS granted Hector the ability to file his return no later than October 15, 2021. Hector files his Form 1040 in accordance with the extension on September 9, 2021. Hector’s return is later audited and the IRS issues a statutory notice of deficiency on September 19, 2024. Is the SNOD legally valid? 

6. Pursuant to the U.S. Constitution, tax legislation generally must be initiated in the U.S. Senate, sent to the Senate Finance Committee, and then be sent for consideration to the House Ways & Means Committee?

5. Daniel Fisk is an attorney who practices estate and tax law in Washington, D.C. and Maryland. Fisk primarily handles drafting wills and trusts for his clients, but occasionally prepares individual income tax returns and sends documents to the IRS in support of clients who are being audited. In Attorney Fisk’s communications and filings with the IRS, he does not include his PTIN. Do Attorney Fisk’s activities constitute practice before the IRS?  

7. Tim Rasmus is an individual taxpayer who works in finance at BCM Investments, Inc. As part of Tim’s role as an analyst, he frequently interacts with tax law and has become motivated to file his own tax returns. Tim would like to take a particular position on his tax return that he is unsure how the IRS will handle. If Tim is seeking to find an Announcement to obtain more information on the issue he is dealing with, where should he look? 

3. Jacob Wrentham, a 31-year-old single filer, has been notified by the IRS that his return is being audited. According to documentation he has received in the mail, the audit is focused solely on Jacob’s timely-filed Form 1040, Line 12. The audit of Jacob’s return is most likely a:

13. Assume the same facts as Question #9. Is either a chapter or subchapter of the Internal Revenue Code reflected in any of the answer choices? 

3. What branch of the Federal Government does the IRS operate under? 

16. What is the highest level of authority within the Judicial Branch? 

15. Temporary Regulations issued prior to 1989 expire three years after their enactment? 

10. Assume the same facts as Question #9. Which of the following statements from the statute above is a clause?