All of the Following Requirements Must Be Met in Order

question 38

Multiple Choice

All of the following requirements must be met in order to establish innocent spouse relief except which of the following?

• A)The return contains an understatement of tax attributable to the erroneous item(s)of an individual filing it.
• B)The request for innocent spouse relief is made no later than one year after the IRS begins its collection efforts.
• C)The requesting individual establishes that he or she neither knew nor had reason to know of any or all of the understatement.
• D)Based on all the facts and circumstances, holding the other individual for the deficiency would be inequitable.

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Definitions:

Solid Body Parts

Structures in the body that consist of dense tissues and organs, excluding fluids and hollow spaces.

Positively or Negatively Charged

Describes an object or entity that has an electric charge, positive if it has more protons than electrons, and negative if it has more electrons than protons.

Released by Electrolytes

Pertains to substances that dissociate into ions in solution, thereby becoming capable of conducting electricity; the process of releasing ions or charged particles.

Charged Particles

Particles with either a positive or negative electrical charge, which include ions and electrons.