Which of the Following Is Not a Reason for Relief

question 90

Multiple Choice

Which of the following is not a reason for relief from the substantial understatement penalty?

• A)disclosure of the relevant facts pertaining to the questionable tax return position
• B)substantial authority for the tax return position
• C)reliance on a tax return preparer
• D)reasonable cause and a good faith effort to comply with the tax law

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Definitions:

Object-relations Theory

A psychoanalytic theory focusing on relationships, suggesting that the internalized images of oneself and others formed during early childhood influence one's emotions and interactions with others throughout life.

Separation-individuation

is a psychological process during which an individual separates from the primary caregiver and develops a unique identity.

Incorporation

In psychology, the process of integrating ideas, values, or traits of others into one’s own identity or belief system.

Defense Mechanism

Psychological strategies unconsciously used to protect oneself from anxiety or uncomfortable truths.