When a Taxpayer Shows That Failure to File a Tax

question 47

Multiple Choice

When a taxpayer shows that failure to file a tax return or to pay a tax is due to reasonable cause, no penalty is assessed.While the concept of reasonable cause is not clearly defined by the IRS, it is probable that the IRS and the courts would not allow which one of the following situations?

• A)Serious illness of the taxpayer
• B)Death of the taxpayer
• C)Natural disaster
• D)Reliance on an accountant to file the return
• E)Unavoidable destruction of the taxpayer's records

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Definitions:

Municipal Solid Waste

Trash or garbage produced by households and commercial establishments, excluding industrial hazardous wastes.

Recycled

Materials that have been processed and transformed into new products after being discarded, reducing waste and conserving natural resources.

Composted

Subjected to composting, the process of recycling organic waste into a nutrient-rich soil amendment through controlled decomposition.

Low-Waste Approach

A strategy aimed at minimizing the generation of waste through methods such as recycling, reuse, and reduced consumption.