A Characteristic of the Fraud Penalties Is

question 55

Multiple Choice

A characteristic of the fraud penalties is:

• A) When negligence and civil fraud apply to a deficiency, the negligence penalty predominates.
• B) Criminal fraud can result in a fine and a prison sentence.
• C) The criminal fraud penalty is 75% of the deficiency attributable to the fraud.
• D) The IRS has the same burden of proof in the case of criminal fraud than with civil fraud.
• E) None of the above.

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Definitions:

Systematic Desensitization

A behavioral therapy technique used to reduce anxiety responses through gradual exposure to the feared object or situation, combined with relaxation exercises.

Aversive Conditioning

Associates an unpleasant state (such as nausea) with an unwanted behavior (such as drinking alcohol).

Client-Centered Therapy

A counseling approach emphasizing the therapist’s empathy and nondirective behavior that allows clients to lead the discussion and find their own solutions.

Marriage Counseling

A type of psychotherapy for married couples or established partners that aims to resolve conflicts, improve relationship satisfaction, and strengthen connections.