I want only 1E and question 2 ( Situations A through F) answers, please.

DISCUSSION QUESTIONS 1. The directory for the IRS at the Federal Building, 1234 West Main Street, Anywhereville, USA, contains the following listing; Room 101-Appeals Officer Room 102 - Special Agent Room 103-Revenue Agent SB/SE Room 104-Team Member LB\&I Room 105-Local Taxpayer Advocate Room 106-Tax Auditor/Tax Compliance Officer Room 107-Reviewer Room 108 - Inspector Room 109-Revenue Officer Room 110 - Customer Service Representative Room 111 - Chief Counsel Room 112 - Group Manager SB/SE Room 113 -Team Manager LBEI Room 114-Territory Manager Financial Services L.B\&\&l Situation A Mary Mutual, a life insurance sales agent, receives a notice from the IRS that her return has been selected for audit. It asks her to bring her books and reconds for a conference at the Federal Building. To which room should Mary Mutual go? Situation B Billy Bankrupt has received a bill for additional tax due in the amount of $5,000. At the moment Bankrupt cannot pay the entire amount, and he wishes to pay it off in installments. To which room should Billy Bankrupt go? Situation C Ingrid Informer, who works as a nurse in Dr. Deceptive's office, is very upset at Deceptive because he cut her salary. She wishes to inform the IRS that Deceptive has been running a duplicate set of books and has been omitting a substantial portion of his gross receipts from his tax retums for the past five years. She has also read that as an informant she can neceive a fee of up to 10% of the tax collected as the result of the information that she brings to the IRS. To which office should she go? Situation D You recently accepted a job as tax manager for IBN Corporation. Your first day on the job you receive a letter from the IRS that is signed by "Harry Hawk, Group 6969." Later that day, while attending a luncheon 110 Federal Taxation-Practice and Procedure seminar with other tax professionals, one of your colleagues tells you that Group 6969 is the "LB\&I" group. Which office is occupied by Harry Hawk? Situation E Friendly Fast Food LLC, owned and operated by Frank Friendly, is a small "family type" restaurant. On February 10, 20X9, he received a notice that the restaurant's 20X3,20X4 and 205 tax returns are being examined by the IRS. He is notified that the IRS would like to begin the audit at the place of business on March 15,207. Frank would like to postpone the audit. To whom would he address his request? 2. C-Ment Industries, Inc. is in the business of designing, manufacturing and selling concrete equipment vehicles. In 20X9, C-Ment designed and manufactured a line of concrete pumping vehicles to transfer concrete from cement mixers to specific points within a construction site. The pumping equipment is mounted on a specially modified truck chassis. Situation A C-Ment wishes to ensure that the concrete pumping vehicles are not subject to excise tax under Internal Revenue Code Sec. 4051. (1) With what level of the IRS will Wheeler have to deal? (2) With which office? Situation B Assume that C-Ment goes ahead with the sales of the concrete pumping vehicles without seeking assurance as to the excise tax consequences from the IRS. Two years later, the IRS reviews C-Ment's excise tax returns. (1) Who determines if the return should be audited? (2) To what level of the IRS are C-Ment's returns sent if the IRS determines that it must contact the corporation during the audit process? Situation C In discussing this case with the IRS representative, C-Ment has tried to convince the revenue agent that the concrete pumping vehicles are not subject to excise tax. Because the agent will not concede the issue, C Ment now seeks to get a higher level of the IRS to advise the agent that "as a matter of law" the vehicles are not subject to excise tax under Code Sec. 4051 . (1) What level of the IRS, if any, would make such a determination? (2) How would C-Ment go about requesting IRS participation? 10 Situation D Assume that eventually the IRS determines that there is additional excise tax due as a result of C-Ment's improper accounting for the concrete pumping vehicles. C-Ment wishes to seek review of this determination within the IRS. (1) With what level of the IRS must Wheeler deal for such formal review? (2) What formalities must Wheeler follow? Situation E Assume that eventually the IRS determination is upheld throughout the formal review and that C-Ment receives a bill for the tax due resulting from the deficiency. (1) What level of the IRS sends the bill to C-Ment? (2) Where can C-Ment make payment of the amount of the bill? Situation F Because of financial difficulties, C-Ment does not have the funds to pay this bill in full. (1) With what level or levels of the IRS will C-Ment deal in attempting to resolve the unpaid bill? (2) If the IRS personally meets with C Ment to resolve the problem, who will make the contact? DISCUSSION QUESTIONS 1. The directory for the IRS at the Federal Building, 1234 West Main Street, Anywhereville, USA, contains the following listing; Room 101-Appeals Officer Room 102 - Special Agent Room 103-Revenue Agent SB/SE Room 104-Team Member LB\&I Room 105-Local Taxpayer Advocate Room 106-Tax Auditor/Tax Compliance Officer Room 107-Reviewer Room 108 - Inspector Room 109-Revenue Officer Room 110 - Customer Service Representative Room 111 - Chief Counsel Room 112 - Group Manager SB/SE Room 113 -Team Manager LBEI Room 114-Territory Manager Financial Services L.B\&\&l Situation A Mary Mutual, a life insurance sales agent, receives a notice from the IRS that her return has been selected for audit. It asks her to bring her books and reconds for a conference at the Federal Building. To which room should Mary Mutual go? Situation B Billy Bankrupt has received a bill for additional tax due in the amount of $5,000. At the moment Bankrupt cannot pay the entire amount, and he wishes to pay it off in installments. To which room should Billy Bankrupt go? Situation C Ingrid Informer, who works as a nurse in Dr. Deceptive's office, is very upset at Deceptive because he cut her salary. She wishes to inform the IRS that Deceptive has been running a duplicate set of books and has been omitting a substantial portion of his gross receipts from his tax retums for the past five years. She has also read that as an informant she can neceive a fee of up to 10% of the tax collected as the result of the information that she brings to the IRS. To which office should she go? Situation D You recently accepted a job as tax manager for IBN Corporation. Your first day on the job you receive a letter from the IRS that is signed by "Harry Hawk, Group 6969." Later that day, while attending a luncheon 110 Federal Taxation-Practice and Procedure seminar with other tax professionals, one of your colleagues tells you that Group 6969 is the "LB\&I" group. Which office is occupied by Harry Hawk? Situation E Friendly Fast Food LLC, owned and operated by Frank Friendly, is a small "family type" restaurant. On February 10, 20X9, he received a notice that the restaurant's 20X3,20X4 and 205 tax returns are being examined by the IRS. He is notified that the IRS would like to begin the audit at the place of business on March 15,207. Frank would like to postpone the audit. To whom would he address his request? 2. C-Ment Industries, Inc. is in the business of designing, manufacturing and selling concrete equipment vehicles. In 20X9, C-Ment designed and manufactured a line of concrete pumping vehicles to transfer concrete from cement mixers to specific points within a construction site. The pumping equipment is mounted on a specially modified truck chassis. Situation A C-Ment wishes to ensure that the concrete pumping vehicles are not subject to excise tax under Internal Revenue Code Sec. 4051. (1) With what level of the IRS will Wheeler have to deal? (2) With which office? Situation B Assume that C-Ment goes ahead with the sales of the concrete pumping vehicles without seeking assurance as to the excise tax consequences from the IRS. Two years later, the IRS reviews C-Ment's excise tax returns. (1) Who determines if the return should be audited? (2) To what level of the IRS are C-Ment's returns sent if the IRS determines that it must contact the corporation during the audit process? Situation C In discussing this case with the IRS representative, C-Ment has tried to convince the revenue agent that the concrete pumping vehicles are not subject to excise tax. Because the agent will not concede the issue, C Ment now seeks to get a higher level of the IRS to advise the agent that "as a matter of law" the vehicles are not subject to excise tax under Code Sec. 4051 . (1) What level of the IRS, if any, would make such a determination? (2) How would C-Ment go about requesting IRS participation? 10 Situation D Assume that eventually the IRS determines that there is additional excise tax due as a result of C-Ment's improper accounting for the concrete pumping vehicles. C-Ment wishes to seek review of this determination within the IRS. (1) With what level of the IRS must Wheeler deal for such formal review? (2) What formalities must Wheeler follow? Situation E Assume that eventually the IRS determination is upheld throughout the formal review and that C-Ment receives a bill for the tax due resulting from the deficiency. (1) What level of the IRS sends the bill to C-Ment? (2) Where can C-Ment make payment of the amount of the bill? Situation F Because of financial difficulties, C-Ment does not have the funds to pay this bill in full. (1) With what level or levels of the IRS will C-Ment deal in attempting to resolve the unpaid bill? (2) If the IRS personally meets with C Ment to resolve the problem, who will make the contact