Professional Tax Research Conclusions Should Always Be Based on Relevant

question 59

True/False

Professional tax research conclusions should always be based on relevant secondary authority.

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Definitions:

Contract Dispute

A disagreement between parties regarding the terms, performance, or understanding of a contract.

Undue Influence

A legal term referring to an improper or excessive pressure on someone, influencing their decision or consent in a transaction or legal agreement.

Mistake Of Fact

(1) A mistake that is not caused by the neglect of a legal duty by the person committing the mistake but, rather, consists of unconscious ignorance of a past or present material event or circumstance. (2) An affirmative defense in which the defendant tries to prove that she or he made an honest and reasonable mistake that negates the guilty-mind element of a crime.

Divorce Agreement

A legally binding document outlining the resolution of matters concerning divorce, including asset division, alimony, and child custody.