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:

Defensiveness

A psychological reaction that occurs in response to a perceived threat, characterized by a protective behavior aimed to defend oneself from criticism or harm.

Substitutability

The degree to which one product or service can be replaced with another to satisfy the same need or want.

David McClelland

A psychologist known for his work on motivation theory, which includes the need for achievement, the need for affiliation, and the need for power.

Strategic Contingencies

A concept in organizational theory that emphasizes the importance of adaptable strategies in response to changing environmental conditions.