All of the Following Statements Relating to Form 870-AD Are

question 45

Multiple Choice

All of the following statements relating to Form 870-AD are true, except:

• A) By signing Form 870-AD, the taxpayer waives restrictions on the assessment and collection of any deficiency.
• B) Form 870-AD stops the running of interest when filed.
• C) Form 870-AD is merely the taxpayer's offer to waive restrictions and interest will run until 30 days after the IRS has accepted the offer.
• D) The taxpayer is not required to sign Form 870-AD if the taxpayer does not agree with the decision at the Appeals level.

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Definitions:

Negative Reinforcement

A behavior modification technique where the removal of an undesirable or unpleasant stimulus strengthens a desired behavior.

Operant Conditioning

A learning process in behavioral psychology where the strength of a behavior is modified by reinforcement or punishment.

Deterministic View

The belief that all events, including human actions, are ultimately determined by causes external to the will, implying that there is no free will.

Conscious Free Will

The ability of individuals to make choices and decisions based on their own conscious reasoning and volition.