Which of the Following Statements About Taxpayer Negligence Is False

question 62

Multiple Choice

Which of the following statements about taxpayer negligence is false?

• A) A taxpayer who makes a good faith effort to comply with the tax law is not negligent.
• B) A taxpayer who keeps complete and careful tax records is less likely to incur a negligence penalty than a taxpayer with no records.
• C) A taxpayer who cooperates with the revenue agent is less likely to incur a negligence penalty than an uncooperative taxpayer.
• D) A taxpayer who relies on the advice of a tax professional has a guaranteed defense against the negligence penalty.

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Definitions:

Employee Engagement

The emotional commitment an employee has to their organization and its goals, resulting in the use of discretionary effort in their work.

Psychological Capital

A concept in positive organizational behavior characterized by an individual's positive psychological state of development, evidenced by self-efficacy, optimism, hope, and resilience.

Positive Psychological State

A mental condition characterized by the presence of positive emotions, such as happiness and fulfillment, and the absence of negative emotions.

Workers

Individuals engaged in physical or mental activity aimed at producing goods or providing services.