e-study module


Below are sample questions taken from prior Nonattorney Examinations and our suggested answers. 

[2018 E-6] (6 points) Assume that Fred (F), referenced in questions 4 and 5, is still on the witness stand. Assume further that the court overruled the objection in question 5 and allowed F to answer the question ("On that job application, did your misrepresent the extent of your education? Specifically, did you falsely state that you had a bachelor's degree from State University?") F then replied, "I have absolutely no recollection of making any misstatements regarding that fact or any other fact on that application." The IRS attorney then asks F, "If I showed you a copy of your application to Corporation X might that refresh your memory?" TP objects, arguing that the IRS should not be allowed to show F that document. How should the court rule and why?

Answer: Overruled. TP would likely object to the document as hearsay. Under Rule 801 (d)(1) the document is not hearsay and is therefore admissible. 

[2016 E-10] (6 points) Assume that TPs brother, B, is on the witness stand and that during direct examination B provides testimony favorable to TP. On cross-examination, the IRS asks B whether B disclosed on an employee application to X Corporation two years ago that B had a prior felony conviction. B responds "Yes, I did." B had not disclosed this information and the IRS seeks to admit extrinsic evidence to prove that B did not make this disclosure. TP objects to the introduction of this extrinsic evidence. The IRS submits that the introduction of such extrinsic evidence is proper. How should the court rule?

Answer: Sustained. Under Rule 608(b) extrinsic evidence is not admissible to prove specific instances of a witness's conduct in order to attack or support the witness's character for truthfulness. But on cross-examination, the court may allow them to inquired into if they are probative to the character for truthfulness or untruthfulness of the witness. 

Please take note...

The answers presented here are suggestive, not definitive. 

For assistance, please contact Rod Monger EA Ph.D. MBA, Director of Tutorial Services for the 2021 Tax Court Bar Review Program. Mr. Monger is an associate professor of accounting at St. Mary's University in San Antonio, Texas and a November 2021 candidate for the USTCP. He is the e-development manager for TLI. 

Contact Rod Monger at +1.800.674-3804 

Register +1.202.800.9230


If you prepare with us and do not pass the 2021 Nonattorney Exam then you may repeat the Program, at no charge, during the 2023 Testing Cycle.