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:

Death Penalty

The death penalty is a legal punishment where a person is put to death by the state as a penalty for a crime.

Constitutional Justification

The reasoning or basis in a constitution that supports a law, action, or policy.

Ex Post Facto Law

A law that retroactively changes the legal consequences (or status) of actions that were committed before the enactment of the law, which is generally prohibited by constitutional principles in many countries.

Antiterrorism and Effective Death Penalty Act

A 1996 U.S. federal law designed to combat terrorism, improve the effectiveness of the death penalty, and set limitations on appeals to hasten the execution process.