In Which of the Following Is Not a Condition for Relief

question 4

Multiple Choice

In which of the following is not a condition for relief of liability under the innocent spouse rule?

• A)The deficiency must be attributable to erroneous items of the person's spouse.
• B)The person must establish that in signing the return he or she did not know,and had no reason to know,that the return understated the correct tax.
• C)Taking into account all the facts and circumstances,it is inequitable to hold the person liable for the deficiency.
• D)The person is divorced from or in the process of divorcing their spouse.

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Definitions:

Repressed Memories

Memories that an individual has unconsciously blocked from their conscious mind due to the distress they cause.

Psychologists

Professionals specialized in the study of the mind and behavior, addressing a wide range of concepts, from basic processes to complex mental health disorders.

Unpleasant Memories

Recollections of past events that evoke negative emotions.

Abuse

The improper treatment of someone or something, often causing harm or injury.