Skip to content
aicpa-logo-black
  • AICPA Resources:
  • AICPA-CIMA.com
  • Tax Section
  • Engage365 Communities
  • Store
The Tax Adviser
  • INDIVIDUALS
    • All articles
    • Credits
    • Deductions
    • Income
    • Specialized Issues

    Latest Stories

    • Current developments in taxation of individuals: Part 2
    • Assessment of tax for excess APTC payments is invalid
    • IRS finalizes deduction rules for tips, adds 3 eligible jobs
    • Current Developments in Taxation of Individuals: Part 1
  • PASSTHROUGHS
    • All articles
    • S Corporations
    • Partnerships & LLCs
    • Contributions, Distributions & Basis
    • Reporting & Filing Requirements

    Latest Stories

    • Hedge funds: Tax structuring, planning, and compliance
    • Fifth Circuit rejects ‘passive-investor’ definition of limited partner
    • Dissolving business taxpayers: Selected procedural implications
    • IRS watchdog cites resource limits, duplication in partnership audits
  • CORPORATIONS
    • All articles
    • Deductions
    • Formation & Reorganizations
    • Income
    • Reporting & Filing Requirements

    Latest Stories

    • Final regs. modify reporting obligations for Form 8308, Part IV
    • AICPA submits nearly 200 recommendations for IRS guidance plan
    • Identifying the final C corporation and initial S corporation tax years
    • Access to energy: A ‘new’ intangible asset?
  • ESTATES
    • All articles
    • Estate Tax
    • Gift Tax
    • Tax Computation
    • Types of Trusts

    Latest Stories

    • A case study on ILITs: What went wrong, how to fix it, and best practices for prevention
    • Estate planning in a post-OBBBA world
    • Considerations for intergenerational split-dollar arrangements
  • PROCEDURE
    • All articles
    • Collections & Liens
    • Representations & Examinations
    • Tax Planning & Minimization

    Latest Stories

    • IRS appeals Kwong as advocate says refunds may be at stake
    • IRS to develop system to track missing payments, TIGTA says
    • IRS overtime rose 12% in 2025 while workforce dropped, TIGTA says
    • IRS stops billions in identity theft refunds but needs data earlier, report says
  • Home
  • News
  • Magazine
  • Topics
Advertisement
  1. newsletter
  2. TAX INSIDER
TAX INSIDER

Test your IRS IQ

You may spend most days of the week working with clients on federal income tax matters, but how much do you actually know about the Internal Revenue Service? Try this pop quiz on the subject.

By Linda Franks, CPA
December 12, 2019

Please note: This item is from our archives and was published in 2019. It is provided for historical reference. The content may be out of date and links may no longer function.

Advertisement

Latest News

May 29, 2026

IRS appeals Kwong as advocate says refunds may be at stake

May 27, 2026

IRS to develop system to track missing payments, TIGTA says

May 26, 2026

IRS overtime rose 12% in 2025 while workforce dropped, TIGTA says

May 21, 2026

IRS stops billions in identity theft refunds but needs data earlier, report says

May 20, 2026

AICPA supports bills to limit BOI reporting to foreign-owned entities

Advertisement

Most Read

Current developments in taxation of individuals: Part 2
A case study on ILITs: What went wrong, how to fix it, and best practices for prevention
CP53E notice tied to paper-check transition causes confusion
Estate planning in a post-OBBBA world
Unlocking efficiency and reducing risk: How automation and AI are transforming tax reporting and withholding functions
Hedge funds: Tax structuring, planning, and compliance
Advertisement

TAX PRACTICE MANAGEMENT

Image of happy, sad and neutral smiley faces.

2025 tax software survey

AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.

Tax Clinic

Access to energy: A ‘new’ intangible asset?

A case study on ILITs: What went wrong, how to fix it, and best practices for prevention

Demystifying reattribution: Disregarded payments and the FTC limitation

Gray areas of Sec. 1202 warrant regulatory guidance

Unlocking efficiency and reducing risk: How automation and AI are transforming tax reporting and withholding functions

Magazine

April 2026

April 2026

April 2026
March 2026

March 2026

March 2026
February 2026

February 2026

February 2026
January 2026

January 2026

January 2026
December 2025

December 2025

December 2025
November 2025

November 2025

November 2025
October 2025

October 2025

October 2025
September 2025

September 2025

September 2025
August 2025

August 2025

August 2025
July 2025

July 2025

July 2025
June 2025

June 2025

June 2025
May 2025

May 2025

May 2025
view all

View All

http://view-all

JOIN

AICPA Tax Section

Your go-to source for tax developments and professional insights. Tap into expert guidance, tools, news, and career development.

Connect

  • x-logo The Tax Adviser on X
  • Linkedin AICPA Tax Practitioners on Linkedin

HOME

  • News
  • Monthly issues
  • Tax Insider articles
  • Topics
  • RSS feed rss feed
  • Sitemap

ABOUT

  • About The Tax Adviser
  • Contact us
  • Submit an article
  • Advertise
  • Privacy policy
  • Terms & conditions

JOIN/SUBSCRIBE

  • AICPA Tax Section
  • CPE Express

AICPA & CIMA Sites

  • AICPA-CIMA.com
  • Journal of Accountancy
  • Financial Management (FM)
  • Global Engagement Center
  • Global Career Hub
aicpa-logo-black

© 2026 Association of International Certified Professional Accountants. All rights reserved.