All of the Following Requirements Must Be Met in Order

question 38

Multiple Choice

All of the following requirements must be met in order to establish innocent spouse relief except which of the following?

• A)The return contains an understatement of tax attributable to the erroneous item(s)of an individual filing it.
• B)The request for innocent spouse relief is made no later than one year after the IRS begins its collection efforts.
• C)The requesting individual establishes that he or she neither knew nor had reason to know of any or all of the understatement.
• D)Based on all the facts and circumstances, holding the other individual for the deficiency would be inequitable.

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Definitions:

Myofibrils

Tiny threadlike structures in the cytoplasm of striated and cardiac muscle that are composed of myosin filaments and actin filaments; these filaments are responsible for muscle contraction; see myosin filaments and actin filaments.

Contract

A legally binding agreement between two or more parties that outlines obligations and rights of each party.

Cardiac Muscle Fibers

Specialized muscle cells in the heart characterized by their ability to contract rhythmically and continuously without fatigue to pump blood throughout the body.

Skeletal Muscle Fibers

Cellular components of skeletal muscles that contract to produce voluntary movements of the body.