For the IRS to Grant a Discretionary Extension of Time

question 91

True/False

For the IRS to grant a discretionary extension of time to pay estate taxes (under § 6161), the executor must show that the estate would otherwise undergo undue hardship.

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Definitions:

Suspensory Ligaments

Fibrous tissues that support an organ or structure, for example, holding the lens of the eye in place.

Spherical

Having the shape or form of a sphere, meaning it is perfectly round in all directions.

Optic Disc

The point on the retina at which the optic nerve fibers exit the eye, creating the blind spot as it lacks photoreceptors.

Fovea Centralis

A small depression in the retina of the eye where visual acuity is highest, due to the concentration of cone cells.