Mr and Mrs

question 76

Multiple Choice

Mr. and Mrs. Pitt filed a joint tax return last year. The couple divorced this year. The IRS audited their last year's return and determined that the Pitts had underpaid their tax by $38,200. Which of the following statements is true?

• A) The IRS can assess either Mr. Pitt or Mrs. Pitt for the entire deficiency.
• B) Because the couple is divorced, the IRS must assess Mr. Pitt with a $19,100 deficiency and Mrs. Pitt with a $19,100 deficiency.
• C) Because the couple is divorced, the IRS must apportion the deficiency between Mr. and Mrs. Pitt based on their relative contribution to taxable income.
• D) The IRS must assess whichever spouse actually prepared the return for the entire deficiency.

---

Definitions:

Distances

Measurements of the space between two points, which can be measured in various units such as meters, miles, or light-years, depending on the context.

Gas Particles

The smallest constituents of a gas, moving freely and randomly, and obeying the gas laws.

Closed Container

A system where no matter is allowed to enter or leave, though energy transfer may still occur.

Independent

not influenced or controlled by others; acting autonomously.