Mr and Mrs

question 76

Multiple Choice

Mr. and Mrs. Pitt filed a joint tax return last year. The couple divorced this year. The IRS audited their last year's return and determined that the Pitts had underpaid their tax by $38,200. Which of the following statements is true?

• A) The IRS can assess either Mr. Pitt or Mrs. Pitt for the entire deficiency.
• B) Because the couple is divorced, the IRS must assess Mr. Pitt with a $19,100 deficiency and Mrs. Pitt with a $19,100 deficiency.
• C) Because the couple is divorced, the IRS must apportion the deficiency between Mr. and Mrs. Pitt based on their relative contribution to taxable income.
• D) The IRS must assess whichever spouse actually prepared the return for the entire deficiency.

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Definitions:

Support Cells

Cells that provide structural and functional support in various tissues and organs, often contributing to the maintenance and repair of neighboring cells.

Spinal Cord

The long, thin, tubular structure made up of nervous tissue that extends from the brainstem to the lower back, carrying nerve impulses between the brain and the rest of the body.

Nervous Tissue

A type of tissue in the body made up of neurons and glial cells that forms the brain, spinal cord, and nerves, responsible for sensing stimuli and transmitting signals.

Dense Regular Collagenous

A type of connective tissue that has closely packed collagen fibers aligned in a parallel manner, providing high tensile strength in one direction, commonly found in tendons and ligaments.