A Tax Practitioner Can Avoid IRS Penalty Relating to a Tax

question 87

Multiple Choice

A tax practitioner can avoid IRS penalty relating to a tax return position:

• A)if the position is frivolous and disclosed on the tax return.
• B)if the position has a realistic possibility of being sustained by the IRS or courts.
• C)if there is substantial authority to support the position.
• D)if the position has a reasonable basis and is not disclosed on the tax return.
• E)None of the choices are correct.

Explain the properties of language and theories of language acquisition.

Understand the relationship between memory, cognition, and language.

Analyze the use of heuristics in quick decision-making.

Recognize how external aids and mental strategies facilitate problem-solving.

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Definitions:

Social Relationships

The connections and interactions between individuals or groups within a society, shaping behavior, culture, and social structure.

Reciprocity

A principle or practice of mutual exchange and interdependence often considered in social, economic, and ethical contexts.

Code Of Ethics

A set of principles and guidelines aimed at helping professionals conduct business honestly and with integrity.