Which of the Following Is Not a Reason for Relief

question 38

Multiple Choice

Which of the following is not a reason for relief from the substantial understatement penalty?

• A) reliance on a tax return preparer
• B) disclosure of the relevant facts pertaining to the questionable tax return position
• C) reasonable cause and a good faith effort to comply with the tax law
• D) substantial authority for the tax return position

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Definitions:

Dissociation

A process in which molecules or ionic compounds split into smaller particles such as atoms, ions, or radicals, often reversibly.

Water

A transparent, tasteless, odorless, and nearly colorless chemical substance, which is the main constituent of Earth's hydrosphere and the fluids of all known living organisms.

Water Molecule

A molecule consisting of two hydrogen atoms and one oxygen atom, essential for life and a universal solvent.

Oxygen Atom

The smallest particle of the element oxygen that retains its chemical properties, consisting of 8 protons, 8 neutrons, and 8 electrons.