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Explain the Four Conditions That Must Be Met in Civil

question 36

Essay

Explain the four conditions that must be met in civil cases for the burden of proving any factual issue relevant to the determination of taxpayer liability to rest with the IRS.


Definitions:

Community Reinforcement

A behavioral treatment approach for addiction that seeks to replace environmental contingencies that have encouraged alcohol or drug use with healthier, substance-free activities and rewards.

Behavioural Treatments

Therapeutic interventions focused on changing maladaptive behaviors through techniques such as reinforcement, punishment, and modeling.

Sobriety

The state of not being under the influence of alcohol or any intoxicating substance and often refers to maintaining this state.

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