Which Is Not a Substantial Authority for Purposes of the Accuracy-Related

question 48

Multiple Choice

Which is not a substantial authority for purposes of the accuracy-related penalty?

• A)Revenue Procedure.
• B)General counsel memorandum (post-1984).
• C)Tax Notes.
• D)Technical advice memorandum (post-1984).
• E)None of the above.

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Definitions:

Hunger-Dampening

The process or an effect that reduces or suppresses the feeling of hunger.

Fat Cells

Cells that store energy in the form of fat, also known as adipocytes; they are found in the adipose tissue.

Anorexia Nervosa

An eating disorder in which a person (usually an adolescent female) diets and becomes significantly (15 percent or more) underweight, yet, still feeling fat, continues to starve.

Drastic Weight-Loss

involves a significant reduction in body weight in a short period of time, which can be due to various factors including diet, exercise, or medical conditions.