Question 2 (4 points)

Rev. Proc. 2002-28 provides 26 examples and a flowchart. What purports to be the same flowchart can also be found on the Treasury Department's website.

Question 2 options:

a)	The taxpayer cannot rely on the flowchart on either website.

b)	The taxpayer can rely on the flowchart on the IRS website even if it is incorrect.

c)	The taxpayer can rely on the flowchart on the Treasury Department's website if it is correct.

d)	The taxpayer can rely on the flowchart on either website.

Question 3 (4 points)

Recent IRS Guidance about FAQs and other Items Posted on IRS.gov can:

Question 3 options:

a)	be relied upon by the taxpayer.

b)	be relied upon by the taxpayer if the FAQs --and other items-- are also published in the Cumulative Bulletin.

c)	be relied upon by the taxpayer if the IRS.gov website specifically states that the FAQs --and other items-- can be relied upon.

d)

b & c

e)	none of these answers are correct