How Does the IRS Regulate the Activities of Compensated Tax

question 86

Essay

How does the IRS regulate the activities of compensated tax return preparers? In particular, list six acts that will cause a compensated tax return preparer to incur a penalty.

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Definitions:

Operant Conditioning

A learning process through which the strength of a behavior is modified by reinforcement or punishment.

Desensitization

The diminished emotional responsiveness to a negative, aversive, or positive stimulus after repeated exposure to it.

Modeling

A method of learning that involves observing and replicating others' behaviors, attitudes, or emotional expressions.

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired; a response that is at first elicited by the second stimulus is eventually elicited by the first stimulus alone.