Identify Which of the Following Statements Is False

question 62

Multiple Choice

Identify which of the following statements is false.

• A)In general, the taxpayer has the burden of proof in Tax Court cases. However, the IRS has the burden of proof for issues raised after the issuance of the 90-day letter.
• B)A taxpayer may want to avoid using the Tax Court to litigate an issue because decisions from this court cannot be appealed.
• C)The Tax Court can be used to litigate a tax issue without first paying the tax assessment.
• D)In order to litigate in the Tax Court, a petition must be filed within 90 days of the issuance of a notice of deficiency.

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Definitions:

Ethical Mindfulness

An approach to ethics that emphasizes awareness and consideration of ethical implications and consequences in decision-making.

Conscious Decision

A choice made with full awareness and thoughtful consideration, as opposed to actions taken impulsively or without deliberation.

Amoral Manager

An individual who makes decisions without considering the ethical implications, focusing solely on business outcomes.

Ethical Role Models

Individuals whose behaviors, actions, and decisions serve as examples of ethical conduct and principles.