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The decomposition of Process 1.1 would be shown on a level-1 diagram.
False Return
A tax return that contains information that is knowingly incorrect, misleading, or incomplete.
Liability
A responsibility or obligation, legal or financial, that arises during the course of business operations.
Negligent Misconduct
Actions or failure to act that demonstrates a careless disregard for the safety or welfare of others, falling below a standard of care.
Willful Misconduct
Intentional wrongdoing or a reckless disregard for the safety and rights of others.
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