Which of the Following Statements About Taxpayer Negligence Is False

question 62

Multiple Choice

Which of the following statements about taxpayer negligence is false?

• A) A taxpayer who makes a good faith effort to comply with the tax law is not negligent.
• B) A taxpayer who keeps complete and careful tax records is less likely to incur a negligence penalty than a taxpayer with no records.
• C) A taxpayer who cooperates with the revenue agent is less likely to incur a negligence penalty than an uncooperative taxpayer.
• D) A taxpayer who relies on the advice of a tax professional has a guaranteed defense against the negligence penalty.

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Definitions:

Maslow's Progression Principle

A concept from Maslow's hierarchy of needs suggesting individuals progress through levels of needs from basic physiological needs to self-actualization.

Lower-level Need

Basic human requirements such as food, water, and shelter, classified at the bottom of Maslow's hierarchy of needs.

Activated

The state of being active or operational; in a business context, it might refer to campaigns, programs, or initiatives that have been launched.

Self-actualization Needs

The highest level in Maslow's hierarchy of needs, referring to the realization or fulfillment of one's talents, potential, and abilities.