Identify Which of the Following Statements Is False

question 10

Multiple Choice

Identify which of the following statements is false.

• A) If the taxpayer and the appeals officer fail to reach agreement, the IRS issues a 90- day letter.
• B) Appeals officers usually have the operating authority to settle disputes with taxpayers 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) 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."

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Definitions:

Oviduct

A tube through which eggs pass from an ovary, also known as the fallopian tube in humans.

Ovary

The female reproductive organ in plants and animals where eggs (ova) are produced.

Polyspermy

The fertilization of an egg by more than one sperm.

Acrosomal Enzymes

Enzymes contained in the acrosome of a sperm cell, which help the sperm penetrate the egg during fertilization.