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The Dargers Have Itemized Deductions That Exceed the Standard Deduction

question 54

Essay

The Dargers have itemized deductions that exceed the standard deduction. However, when they file their joint return, they choose the standard deduction option.
a. Is this proper procedure?
b. Aside from a possible misunderstanding as to the tax law, what might be the reason for the
Darger's choice?


Definitions:

Legal Ethics

The principles and codes of conduct that govern the behavior of legal professionals.

Disciplinary Proceeding

A formal process where professional conduct is reviewed, and disciplinary actions may be taken for violations.

Malpractice Lawsuit

A legal action taken against a professional, such as a doctor or lawyer, for negligence or incompetence that results in harm to a client or patient.

Duty of Competence

A professional obligation requiring individuals to have the necessary knowledge and skill to perform tasks effectively.

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