Which of the Following Statements Regarding Administrative Authorities Is False

question 73

Multiple Choice

Which of the following statements regarding administrative authorities is false?

• A) Private letter rulings are considered authoritative only for the taxpayer to whom they were issued.
• B) A technical advice memorandum is requested by a revenue agent or appeals officer during the examination or appeal of a taxpayer's return.
• C) Revenue procedures are considered secondary authority.
• D) Private letter rulings can only be obtained for a fee from the IRS.

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Definitions:

Wall of Separation

A metaphor describing a strict division between government and religious institutions to avoid any undue influence.

Church and State

Refers to the separation between organized religion and the nation state, ensuring that religious institutions do not govern state affairs and vice versa.

Thomas Jefferson

The third President of the United States, a founding father known for authoring the Declaration of Independence, and promoting the principles of democracy and republicanism.

Nationalization

The act of bringing a private sector entity under the control of the government, usually in key industries considered vital to national interests.