The IRS Audits Kiara's Current-Year Individual Return and Determines That

question 26

Essay

The IRS audits Kiara's current-year individual return and determines that, among other errors, she negligently did not report dividend income of $10,000. The deficiency with respect to the dividends is $2,800. The IRS argues for an additional $12,000 deficiency for various other errors that do not involve negligence. What is Kiara's negligence penalty for the $14,800 in deficiencies?

Recognize the complexity of decision-making models in the context of governmental and organizational structures.

Understand the types of decisions in management and their application.

Grasp the concept of motivated blindness and its implications on ethical decision-making.

Appreciate the role of diversity in affecting decision-making processes.