If the Tax Deficiency Is Attributable to Fraud, the Negligence

question 178

True/False

If the tax deficiency is attributable to fraud, the negligence penalty will not be imposed.

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Definitions:

Negligence Per Se

A legal doctrine where an act is considered negligently wrongful because it violates a statute or regulation.

Legal Rule

A binding principle or procedure that is enforced by a legal authority, guiding or regulating behaviors or processes.

Unforeseeable Harm

Harm or injury that could not have been anticipated or expected under normal circumstances or with reasonable foresight.

Proximate Cause

A legal concept that refers to the primary cause of an injury or damage, directly leading to the event without any intervening causes.