With Respect to the Audit Process Which,if Any,of the Following

question 111

Multiple Choice

With respect to the audit process which,if any,of the following statements is incorrect?

• A)Upon advance request, a taxpayer must be allowed to make an audio recording during the audit conference.
• B)Only the Appeals Division of the IRS has the authority to settle tax disputes based on the hazards of litigation.
• C)The issuance of a Revenue Agents Report (RAR) is usually not necessary when mathematical errors on a tax return understate a taxpayer's tax liability.
• D)The IRS publishes the factors it uses for audit selection purposes annually in the Commissioner's Report.
• E)None of the above is incorrect.

---

Definitions:

Primary Motive

The primary motivation or cause that influences a person's conduct or actions.

Need For Money

A situation or condition where financial resources are required to fulfill certain needs or wants.

Professional Robbers

Individuals who engage in theft or burglary as a regular occupation, often with a high level of skill or organization.

Spur Of The Moment

Actions taken impulsively, without premeditation or planning.