If the Taxpayer Has Credible Evidence, the IRS Bears the Burden

question 72

True/False

If the taxpayer has credible evidence, the IRS bears the burden of proof in a tax dispute.

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Definitions:

Dialectical Behavior Therapy

A type of cognitive-behavioral therapy designed particularly to treat borderline personality disorder, involving acceptance and change-oriented strategies.

Mindfulness

A mental state achieved by focusing one's awareness on the present moment, while calmly acknowledging and accepting one's feelings, thoughts, and bodily sensations.

Distress Tolerance

The ability or capacity to endure emotional discomfort or pain without attempting to escape or avoid it.

Diagnostic Clusters

Groups of symptoms or characteristics that are used to categorize and diagnose mental health conditions.