All of the Following Are Advantages of Computer-Assisted Tax Research

question 60

Multiple Choice

All of the following are advantages of computer-assisted tax research (CATR) , except

• A)CATR sources use search engines that allow quick retrieval of sources.
• B)CATR sources are available on the Internet.
• C)CATR sources contain only secondary sources of tax law.
• D)CATR sources require less space and maintenance than print services.

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Definitions:

Cognitive Dissonance

A psychological concept indicating the state of having inconsistent thoughts, beliefs, or attitudes, especially as relating to behavioral decisions and attitude change.

Fundamental Attribution Error

The tendency to overestimate personality-based explanations for others' behavior while underestimating situational explanations.

Dispositional Cause

Cause of behavior attributed to internal factors such as personality or character.

Situational Cause

Cause of behavior attributed to external factors, such as delays, the action of others, or some other aspect of the situation.