Identify Which of the Following Statements Is False

question 80

Multiple Choice

Identify which of the following statements is false.

• A)Appeals officers usually have the operating authority to settle disputes with taxpayers based on the "hazards of litigation."
• B)When an appeals officer is dealing with an "appeals coordinated issue," he has the authority to settle with the taxpayer based on the "hazards of litigation."
• C)A Technical Advice Memorandum may be requested by an IRS auditor if the transaction in question involves an especially complex tax issue.
• D)If the taxpayer and the appeals officer fail to reach agreement, the IRS issues a 90-day letter.

---

Definitions:

Filtration Membrane

Membrane formed by the glomerular capillary endothelium, the basement membrane, and the podocytes of Bowman’s capsule.

Podocytes

Epithelial cell of Bowman’s capsule attached to the outer surface of the glomerular capillary basement membrane by cytoplasmic foot processes.

Nephron

The functional unit of the kidney, responsible for filtering blood and producing urine.

Proximal Convoluted Tubule

Part of the nephron that extends from the glomerulus to the descending limb of the loop of Henle.