Which of the Following Is Not a Reason for Relief

question 90

Multiple Choice

Which of the following is not a reason for relief from the substantial understatement penalty?

• A)disclosure of the relevant facts pertaining to the questionable tax return position
• B)substantial authority for the tax return position
• C)reliance on a tax return preparer
• D)reasonable cause and a good faith effort to comply with the tax law

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Definitions:

Psychometric Test

A standardized test used to measure individuals' mental capabilities and behavioral style, often for educational and psychological evaluations.

IQ Score

An IQ score is a numerical measure of a person's cognitive abilities in relation to their age group.

Achievement Test

A psychometric test that is designed to test a person’s knowledge and skills.

High Intelligence

Exceptional cognitive ability, characterized by high IQ or superior problem-solving, learning, and understanding capabilities.