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Tax Law Research IQ. Prepared by Darla Jackson Oklahoma City University Nov 2008. For 100 points: True or False While RIA Checkpoint and the CCH Research Network provide news sources, only Westlaw and Lexis allow the user to set up email alerts of new topics. Answer. Return to point board.

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Tax Law Research IQ


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    1. Tax Law Research IQ Prepared by Darla Jackson Oklahoma City University Nov 2008

    2. For 100 points:True or False While RIA Checkpoint and the CCH Research Network provide news sources, only Westlaw and Lexis allow the user to set up email alerts of new topics. Answer.Return to point board.

    3. For 200 points:This Web-based legal news and real-time legal research service, at the University of Pittsburgh School of Law, provides not only tax-related news but also a Tax Law Guide that links to other news resources. Answer.Return to point board.

    4. For 300 points:Linked from this Law Library’s Tax Law Research Guide is a section on tax-related looseleafs, which includes instructions on how to effectively use the various looseleafs. Answer.Return to point board.

    5. For 400 points:The Federal Tax Research Reference Chart prepared by this Law Library suggests resources that contain various primary authority. Answer.Return to point board.

    6. For 100 points:The Internal Revenue Service is part of what Department of the US Government? Answer.Return to point board.

    7. For 200 points: This source of authority is the highest judicial source of authority in federal US tax law. Answer.Return to point board.

    8. For 300 points:In the three tier hierarchy of tax law system discussed by Donaldson, legislative history falls within the ____ tier. Answer.Return to point board.

    9. For 400 points: Appeals from Tax Court and federal district decisions are to the ____________ covering the taxpayers’s state of residence. Appeals from the Court of Federal Claims are to the ________________. Answer.Return to point board.

    10. For 500 points: Because only decisions of the U.S. Supreme Court are binding on the IRS, if the IRS does not prevail in decisions from other courts, the Commissioner may issue this notice, which states that the IRS may continue to pursue the issue in subsequent litigation, contrary to the court decision. Answer.Return to point board.

    11. For 100 points: True or False Decisions from the Tax Court and the Board of Tax Appeals and Complaints are binding on the IRS. Answer. Return to point board.

    12. For 200 points: True or False Tax Court Memo Decisions and Summary Opinions are of lesser authority than regular Tax Court Decisions. Answer.Return to point board.

    13. For 300 points:________ (PLRs) are responses to questions from individual taxpayers about proposed transactions. While they are available and frequently used as indicators of IRS policy, they have no precedential value. Answer.Return to point board.

    14. For 400 points: Pronouncements regarding factual situations taxpayers have presented to the IRS, _____________ are determined to be of general interest and, although they do not have the authority of regulations, they can be relied upon by taxpayers in similar situations. Answer.Return to point board.

    15. For 500 points: In what West Reporter would you find decisions of the Court of Federal Claims? Answer.Return to point board.

    16. For 100 points: This CCH looseleaf service is arranged by tax code section and is available electronically via the CCH Internet Tax Research Network? Answer.Return to point board.

    17. FOR 200 Points: Name the electronic resource that contains the electronic equivalents of the Federal Tax Coordinator 2d, Citator 2d, and various treatises and analytical materials as well as news resources. Answer.Return to point board.

    18. For 300 Points: The Law of Federal Income Taxation, also known as _______, originally published in 1942, has been cited by the courts more often than all other tax treatises. Answer.Return to point board.

    19. For 400 points: Name the secondary source described below and its publisher. A series of individual publications with detailed analysis, forms, and references on very specific topics. It is currently only available in a print format at OCU. Answer.Return to point board.

    20. VIDEO Daily Double Name the individuals pictured here. They are co-authors of “one of the leading works on taxation”, Federal Taxation of Income Estates and Gift. Answer.Return to point board.

    21. For 100 points: Why might OCU Law Students desire to use the Practice Resources Guide prepared by Lee Peoples rather than a Tax Law Research Guide prepared by another library? Answer. Return to point board.

    22. For 200 points: In a tax law context, what is WGL? Answer.Return to point board.

    23. For 300 points: ________are prepared by the staff of the Joint Committee on Taxation and are detailed explanations of tax legislation.? Answer.Return to point board.

    24. For 400 points: District court federal court cases, on taxation, not reported in the Federal Supplement, might be reported in AFTR & AFTR 2d. What does AFTR stand for? Answer.Return to point board.

    25. False. Return to point board.

    26. Jurist Return to point board.

    27. Harvard Law Library http://www.law.harvard.edu/library/services/research/guides/grfs/specialized/tax_02.php Return to point board.

    28. Georgetown Law Library http://www.ll.georgetown.edu/guides/fedtax_chart.cfm Return to point board.

    29. Department of the Treasury Return to point board.

    30. U.S. Supreme Court Decisions Return to point board.

    31. Third (3rd) Return to point board.

    32. Circuit Court of Appeals/ U.S. Court of Appeals for the Federal Circuit Return to point board.

    33. Notice of non-acquiescence. Return to point board.

    34. False Return to point board.

    35. True Return to point board.

    36. Standard Federal (Income)Tax Reporter Return to point board.

    37. Revenue Rulings. Return to point board.

    38. West’s Federal Claims Reporter Return to point board.

    39. Revenue Rulings. Return to point board.

    40. RIA Checkpoint Academic Advantage Library Return to point board.

    41. Mertens. Return to point board.

    42. Tax Management Portfolios/ BNA Return to point board.

    43. Boris Bittker & Lawrence Lokken Return to point board.

    44. Because the Practice Resources Guide discusses resources available at OCU rather than resources available at another library. Return to point board.

    45. Warren, Gorham, Lamont Return to point board.

    46. Blue Books Return to point board.

    47. American Federal Tax Reports Return to point board.