Which of the Following Is Not a Reason for Relief

question 90

Multiple Choice

Which of the following is not a reason for relief from the substantial understatement penalty?

• A)disclosure of the relevant facts pertaining to the questionable tax return position
• B)substantial authority for the tax return position
• C)reliance on a tax return preparer
• D)reasonable cause and a good faith effort to comply with the tax law

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Definitions:

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired; a response that is initially elicited by the second stimulus is eventually elicited by the first stimulus alone.

Research

The systematic investigation and study of materials and sources in order to establish facts and reach new conclusions.

Avoidance Responses

Behaviors aimed at preventing exposure to feared stimuli, which can reinforce anxiety and phobic disorders.

Modeling

The process of creating representations of systems or behaviors, often through mathematics or simulations, to predict and understand complex phenomena.