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:

New Programs

Initiatives or sets of activities introduced within an organization or community to address specific goals or problems.

Gap Filler

An entity or activity that addresses and provides services or resources in areas where there are unmet needs.

Nonprofit Organization

An entity that operates for charitable, educational, or social objectives rather than for profit.

Organizational Culture

The values, behaviors, practices, and social dynamics that characterize an organization and influence its members' actions and beliefs.