The Maximum Amount of a Deficiency That May Be Heard

question 43

Multiple Choice

The maximum amount of a deficiency that may be heard under the "Small Tax Cases" procedures of the U.S. Tax Court is:

• A) $5,000
• B) $10,000
• C) $20,000
• D) $25,000
• E) $50,000

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Definitions:

Type A Personality

The ‘coronary-prone’ personality – a behavioural correlate of heart disease characterized by striving to achieve, time urgency, competitiveness, and hostility.

Aggression

Actions aimed at causing physical or mental damage to another person.

Frustration-Aggression Hypothesis

A psychological theory proposing that aggression is often a result of frustration caused by blocked goals.

Excitation-Transfer Model

The expression of aggression is a function of learnt behaviour, some excitation from another source, and the person’s interpretation of the arousal state.