Explain the Four Conditions That Must Be Met in Civil

question 36

Essay

Explain the four conditions that must be met in civil cases for the burden of proving any factual issue relevant to the determination of taxpayer liability to rest with the IRS.

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Definitions:

Counterconditioning

A behavior therapy technique used to replace an undesirable response to a stimulus with a more desirable one.

Shaping

A method in behavioral psychology used to gradually train a new behavior by reinforcing successive approximations to the desired behavior.

Premack Principle

A principle in psychology that states that more probable behaviors will reinforce less probable behaviors.

Negative Reinforcement

The removal of a stimulus to increase the probability that a behavior will be repeated.