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:

Populations

Groups of individuals belonging to the same species that live in the same area and are capable of interbreeding.

Founder Effects

A genetic phenomenon where a new population starts from a small number of individuals, leading to a reduced genetic diversity relative to the original population.

Genetic Drift

A mechanism of evolution that causes random changes in the frequency of alleles in a population over time.

Gene Flow

The transfer of genetic variation from one population to another, which can lead to changes in the gene pools of both populations.