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How Does a Taxpayer Determine If "Substantial Authority" Exists for a Tax

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Essay

How does a taxpayer determine if "substantial authority" exists for a tax treatment the taxpayer desires to adopt?


Definitions:

Role Ambiguity

Uncertainty experienced by individuals regarding the expectations, responsibilities, and functions of their role within an organization or relationship.

Role Clarity

The clear understanding by an individual of their job duties, responsibilities, and expectations within an organization.

Role Performance

How well an individual fulfills the expectations and responsibilities of a particular role in social or professional contexts.

Social Communication

The process of sharing information, expressing emotions, and building relationships through verbal and non-verbal means within a social context.

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