All of the Following Requirements Must Be Met in Order

question 38

Multiple Choice

All of the following requirements must be met in order to establish innocent spouse relief except which of the following?

• A)The return contains an understatement of tax attributable to the erroneous item(s)of an individual filing it.
• B)The request for innocent spouse relief is made no later than one year after the IRS begins its collection efforts.
• C)The requesting individual establishes that he or she neither knew nor had reason to know of any or all of the understatement.
• D)Based on all the facts and circumstances, holding the other individual for the deficiency would be inequitable.

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Definitions:

Zone of Proximal Development

A concept in developmental psychology referring to the difference between what a learner can do without help and what he or she can achieve with guidance and encouragement from a skilled partner.

Scaffolding

An educational technique that involves giving learners gradual support as they build on new skills, gradually reducing the support as they become more proficient.

Estimated Rate

A calculated approximation of the speed or frequency at which an event or phenomenon occurs.

Adolescents

Individuals in the stage of development between childhood and adulthood, typically between the ages of 10 and 19.