The Potentially Least Severe Penalty Is Imposed for Which One

question 26

Multiple Choice

The potentially least severe penalty is imposed for which one of the following criminal tax offenses?

• A)Willful attempt to evade or defeat any tax
• B)Willful failure to collect or truthfully account for and pay over any tax
• C)Willful failure to pay a tax or an estimated tax, to make a required return, to keep required records or to supply required information
• D)Willfully furnishing an employee with a false statement regarding tax withholdings on wages
• E)Making a declaration under penalty of perjury not believed by the maker to be true, preparing or assisting in preparation of fraudulent returns or other documents, or concealing goods or property in respect of any tax

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Definitions:

Dispositional Attributions

Explanations for behaviour based on an actor’s personality or intellect.

Situational Attributions

Explanations for behaviour based on an actor’s external situation or environment.

Self-serving Bias

The common human tendency to attribute successes to internal factors (like ability or effort) and failures to external factors (like luck or bias).

Dispositional

Refers to inherent personality traits and tendencies that influence behavior and attitudes.