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7) 7) Briana, who is single, has taxable income for 2020 of $90,000), resulting in a total tax of $15,621. Her total economic income is $100,000. Briana's average tax rate and effective tax rate are, respectively, A) 15.62% and 17.36%. B) 17.36% and 24%. C) 15.62% and 24%. D) 17.36% and 15.62%. 8) 8) Which of the following taxes is proportional? A) sales tax B) gift tax C) income tax D) Federal Insurance Contributions Act (FICA) 9) 9) When returns are processed, they are scored to determine their potential for yielding additional tax revenues. This program is called A) Standard Audit Program. B) Taxpayer Compliance Measurement Program. ) Field Audit Program D) Discriminant Function System. 10) 10) The IRS must pay interest on A) tax refunds paid later than 45 days after the due date, B) all tax refunds. C) tax refunds paid later than 30 days after the due date. D) The IRS never pays interest on tax refunds. 11) 11) Which of the following is not one of Adam Smith's canons of taxation? A) equily B) certainty C) economic stimulation D) convenience 12) 12) Latashia reports $100,000 of gross income on her 2020 tax return, filed on the April 15, 2021 due date. She omits 530,000 of income, but the error was not fraudulent. When does the statule of limitations for examining her tax return expire? A) April 15, 2023 B) April 15, 2027 C) April 15, 2024 D) It never expires. 13) 13) A taxpayer can receive innocent spouse relief if A) the understated tax is attributable to erroneous items of the other spouse. B) under the circumstances, it would be inequilable to hold the innocent spouse liable for the understated tax. C) the innocent spouse did not know and had no reason to know that there was an understatement of tax. D) All of the above conditions apply. 14) A married taxpayer may file as head of household under the abandoned spouse provisions if all of 14) the following are met except A) the taxpayer must have been married for at least two years. B) the taxpayer pays over half of the cost of maintaining a household in which the taxpayer and a dependent son or daughter live for over half of the year. C) the taxpayer lived apart from his or her spouse for the last six months of the year. D) the taxpayer is a U.S. citizen or resident. 2

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