DO NOT ANSWER IF YOU DO NOT KNOW, DO NOT GUESS.

FOR TAX YEAR 2018 -

1. Which of the following statements is correct?

		The IRS has the burden of proof in situations where the IRS has reconstructed a taxpayer's using statistics.
		The IRS has the burden of proof in situations where the taxpayer has complied with the IRS's substantiation and record-keeping requirements.
		The IRS has the burden of proof in situations where the IRS is assessing the taxpayer with a penalty.
		The IRS has the burden of proof in situations where the IRS is accusing the taxpayer of fraud with intent to evade taxes.
		All of the above statements are correct.

2. The penalty for failing to file a tax return on time (late filing penalty) is equal to:

		.5% of the amount due for each full month that the return is late, up to a maximum 25% penalty.
		.5% of the amount due for each month (or fraction of a month) that the return is late, up to a maximum 25% penalty.
		5% of the amount due for each full month that the return is late, up to a maximum 25% penalty.
		5% of the amount due for each month (or fraction of a month) that the return is late, up to a maximum 25% penalty.
		None of the above.

3. Continuing employees are required to file a new Form W-4 with their employer when:

		They receive a final legal divorce or legal separation.
		Their child is born or adopted.
		They get married.
		All of the above.
		None of the above.