Examlex
A numbered list is a group of related paragraphs with a black circle or other character to the left of each paragraph.
Marital Status
A legal and social status defined by being single, married, widowed, divorced, or separated, impacting tax filings and benefits.
Understatement of Tax
The act of reporting less tax than is owed on one’s income tax return, either unintentionally or through deliberate omission.
Negligence
A failure to exercise reasonable care or diligence, resulting in harm or damage; in tax terms, it refers to the lack of care in complying with tax laws, potentially leading to penalties.
Automatic Extension
A provision that allows taxpayers additional time to file their tax returns without penalty.
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