In Addressing the Importance of a Regulation, an IRS Agent

question 35

Multiple Choice

In addressing the importance of a Regulation, an IRS agent must:

• A)Give equal weight to the Internal Revenue Code and the Regulations.
• B)Give more weight to the Internal Revenue Code rather than to a Regulation.
• C)Give more weight to the Regulation rather than to the Internal Revenue Code.
• D)Give less weight to the Internal Revenue Code rather than to a Regulation.
• E)None of these.

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Definitions:

Large Request

A significant or considerable demand or appeal made by one party to another.

Lowball Technique

A persuasion strategy where an initially favorable offer is made, only to have the terms change unfavorably once initial commitment is secured.

Compliance

The tendency to agree to do things requested by others, often to conform with social norms or expectations.

Reciprocity Norm

A social norm suggesting that people should return the help they have received from others, creating a system of mutual cooperation and support.