A Situation Where the ___________ Is NOT One of the Three

question 39

Multiple Choice

A situation where the ___________ is NOT one of the three elements that must be considered in establishing mens rea for willfulness in a tax deficiency.

• A)defendant willfully committed the act before it was made criminal
• B)defendant voluntarily and intentionally violated his or her duty
• C)law imposed a duty on the defendant
• D)defendant knew of his or her duty

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Definitions:

Merchandise

Goods bought and sold in the normal course of business, typically referring to products available for resale to customers.

Damaged

Refers to goods or items that are impaired, reduced in value, or made less useful due to wear, tear, or harm.

Sales Revenue

The total amount of income generated from the sale of goods or services related to a company's primary operations.

Contra Revenue Account

An account that is offset against a revenue account on the income statement.