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:

Ethical Practice

Adherence to moral principles and standards of conduct, particularly in a professional context.

McKinsey & Company

A global management consulting firm that advises businesses, governments, and other organizations on strategic, operational, and management issues.

Assessment Model

A framework or tool used to evaluate the effectiveness, performance, or value of a program, project, or system.

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Groups that monitor and report on activities within specific industries, government entities, or corporations to ensure accountability and integrity.