1. A taxpayer who fails to exhaust administrative remedies in contesting an assessment will typically be barred from:

1. a. Seeking judicial review of the contest
2. b. Recovering interest on any refund
3. c. Inducting evidence at any hearing on the contest
4. d. Paying the tax
5. e. Conducting business withing the taxing state

2. 2. A taxpayer is typically excused from exhausting administrative remedies when:

1. a. The contest tax is unconstitutional.
2. b. Due Process has not been afforded the taxpayer.
3. c. The taxpayer pays the tax before seeking administrative review.
4. d. The taxpayer pays the tax after seeking administrative review.

 

3. 3. In assessing a state tax matter for a client, which of the following actions is the most important

1. a. Billing the client
2. b. Review any case las relevant to the matter.
3. c. Review the applicable state tax statute.
4. d. Review all regulation relevant to the tax matter.
5. e. Secure a copy of all relevant documents.

Answer rating: 100% (QA)

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