Houston Has Found Conflicting Authorities That Address a Research Question

question 14

Essay

Houston has found conflicting authorities that address a research question for one of his clients. The majority of the authorities provide a favorable answer for his client. Nonetheless, there are several authorities that provide an unfavorable answer. Houston estimates that if the client takes the more favorable position on its tax return that there is approximately a 60 percent chance that the position will be sustained upon audit or judicial proceeding. If the client takes this position on its tax return, will Houston be subject to penalty? Will the client potentially be subject to penalty?

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Definitions:

Conditioned Stimulus

A stimulus that, after association with an unconditioned stimulus, comes to produce a conditioned response.

Conditioned Response

A learned response to a previously neutral stimulus that has become associated with another stimulus.

Extinction

In the field of psychology, the slow reduction and eventual vanishing of a learned response when the previously associated conditioned stimulus is not presented together with the unconditioned stimulus anymore.

Classical Conditioning

An associative learning framework in which a response initially evoked by a second stimulus becomes elicited by the first stimulus alone due to repeated pairings of the stimuli.