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:

Sherman

Refers to William Tecumseh Sherman, a Union General during the American Civil War known for his March to the Sea and the concept of "total war."

Total War

A strategy of warfare that mobilizes all of a nation's resources, including civilians and the economy, to achieve a complete victory, often disregarding the distinction between combatant and non-combatant targets.

Atlanta

is the capital city of Georgia in the United States, known for its significant role in the civil rights movement and as a major economic and cultural center in the southeast.

Civil War

A war between citizens of the same country, often due to political, social, or economic disagreements.