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Los Angeles Lawyer
The Magazine of the Los Angeles County Bar Association


 
 

September 2007      MCLE Test and Answer Sheet

Test Number 162: Cheaters Beware

 
 

Instructions for Obtaining MCLE Credit

The Los Angeles County Bar Association certifies that this activity has been approved for Minimum Continuing Legal Education credit by the State Bar of California in the amount of 1 hour. To apply for credit, please follow the instructions.

1. Study the CLE article.

2. Answer the test questions by marking the appropriate boxes. Each question has only one answer.

3. Photocopies of this answer sheet may be submitted; however, this form should not be enlarged or reduced. Mail the answer sheet and the $15 testing fee ($20 for non-LACBA members) to:

Los Angeles Lawyer
MCLE Test
P.O. Box 55020
Los Angeles, CA 90055 

Make checks payable to Los Angeles Lawyer.

4. You can also fill in the test form and submit it directly to LACBA by clicking "Submit." To submit your test answers online you will need to pay by credit card. After submitting your answers you will be presented with a screen requesting payment information. This information will be submitted in a secure mode which will allow you to safely transmit your credit card number over the Internet. If you prefer not to pay by credit card, please print this answer sheet and submit your responses by regular mail.

5. Within six weeks, Los Angeles Lawyer will return your test with the correct answers, a rationale for the correct answers, and a certificate verifying the CLE credit you earned through this self-assessment activity.

6. For future reference, please retain the CLE test materials returned to you.

 
  Test Sheet
 
 

Mark your answers to the test by clicking next to your choice.  All questions must be answered.  Each question has only one answer. This test is worth 1 hour of credit.*

1. The Tax Relief and Health Care Act of 2006 was the first enactment of an IRS tax reward program.
 True.
 False.

2. The current program rewards informants for information leading solely to criminal tax violations.
 True.
 False.

3. The rewards are derived from the proceeds--including taxes and penalties, but not interest--that are collected as a result of the information provided by informants.
 True.
 False.

4. Informants are entitled to a reward of at least 15 percent of the collected proceeds for information that directly leads to an administrative or judicial action by the secretary of the treasury.
 True.
 False.

5. The IRS tax reward program has a ceiling of $2 million for information regarding individual taxpayers.
 True.
 False.

6. Under current law, the U.S. Tax Court has jurisdiction to review an award determination by the IRS only in cases involving an express contract with the IRS.
 True.
 False.

7. The IRS Whistleblower Office (WBO) was established in 1996 to process and manage the tax reward program.
 True.
 False.

8. Examinations of tax returns based on an informant's information are more productive than the examinations initiated by using the usual methods of the IRS.
 True.
 False.

9. Informants must file Form 211 to make claims for their rewards.
 True.
 False.

10. Informants are entitled to an award of at least 10 percent of the collected proceeds if their information includes the disclosure of specific allegations resulting from a judicial or administrative hearing, a governmental report, an audit or investigation, or a report by the news media.
 True.
 False.

11. The reward program applies to information about an individual taxpayer--but only when the taxpayer's gross annual income exceeds $200,000 for the applicable tax year, and the potential indebtedness for taxes, penalties, and interest exceeds $500,000.
 True.
 False.

12. An informant who planned and initiated the actions that led to an underpayment of tax may be eligible for a reward, unless the informant is convicted of a crime for his or her role in the underpayment scheme.
 True.
 False.

13. Information about potential tax violations can be reported to the IRS by mailing Form 3949-A to the address indicated on the form, by letter or telephone, or in person at an IRS walk-in office.
 True.
 False.

14. An informant may submit information about a potential tax violation anonymously, but the informant must disclose his or her identity when making a claim for a reward.
 True.
 False.

15. Historically, informants have received their awards about seven and one-half years after they have filed their claims.
 True.
 False.

16. A tax informant reward is not taxable.
 True.
 False.

17. In determining the informant's adjusted gross income, the attorney's fees and court costs that the informant incurs in seeking a reward are only deductible if a reward is granted.
 True.
 False.

18. From 2001 through 2005, the IRS paid informants an average reward of 30 percent of the collected proceeds.
 True.
 False.

19. Under prior law, if the IRS denied a claim for reward without stating the basis for denial, the tax court had jurisdiction to review the decision.
 True.
 False.

20. The amount of a reward is subject to the discretion of the IRS in all tax informant reward cases.
 True.
 False.

Address and Billing

After submitting your answers you will be asked to enter your name, address, and payment information on the next screen. Once you have submitted the current form, you will be switched to a secure mode which will allow you to safely transmit your credit card number over the Internet.
If you do not wish to complete this transaction over the Internet you should print this page and send it to the address listed in Step 3 of the instructions at the top of this page.
 
Before clicking the Submit button, please verify that all questions have been answered. An error message will appear if not all questions are answered.

* The Los Angeles County Bar Association has been approved as a continuing legal education provider of Minimum Continuing Legal Education credit by the State Bar of California. This self-assessment activity will qualify for Minimum Continuing Legal Education credit by the State Bar of California in the amount of one hour.

 


 
   
 

Copyright 2007, Los Angeles Lawyer magazine. All Rights Reserved.

 

   
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