Terry Files His Return on March 31

question 3

Multiple Choice

Terry files his return on March 31. The return shows taxes of $6,000, and Terry pays this entire amount when he files his return. By what time must he file a claim of refund?

• A)the later of two years from the return filing or three years from the date the tax is paid
• B)the later of three years from the return due date or two years from the date the tax is paid
• C)two years from the payment of tax date, if the IRS mails a notice of deficiency in the third year following the due date of the return
• D)four years from the payment of tax date, if the IRS mails a notice of deficiency

---

Definitions:

Client-Centered Therapy

A psychotherapeutic approach developed by Carl Rogers that emphasizes providing a supportive emotional environment where clients can express themselves freely, promoting self-discovery and self-acceptance.

Humanistic Theories

Views that people strive to develop their innate potential for goodness and self-actualization; abnormality arises as a result of societal pressures to conform to unchosen dictates that clash with a person’s self-actualization needs and from an inability to satisfy more basic needs, such as hunger.

Moderately Distressed

A mental state or condition in which an individual experiences a mild to moderate level of emotional or psychological discomfort.

Pleasure Principle

A psychoanalytic concept that drives people to seek pleasure and avoid pain in order to satisfy biological and psychological needs.