Yang, a Calendar Year Taxpayer, Did Not File a Tax

question 35

True/False

Yang, a calendar year taxpayer, did not file a tax return for 2005 because she honestly believed that no additional tax was due.In 2012, Yang is audited by the IRS and the agent assesses a deficiency of $17,000 for 2005.Yang need not pay this deficiency, since the statute of limitations expired on April 15, 2009.

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Definitions:

Hypertension

A chronic medical condition in which the blood pressure in the arteries is persistently elevated.

Sense of Taste

The ability to perceive and distinguish different flavors, which is one of the five traditional senses.

Hippocampal Volume

The size or capacity of the hippocampus, a brain region critical for memory and learning.

Executive Function

The set of cognitive operations that support planning, decision-making, and goal-setting abilities, such as the ability to control attention, coordinate information in working memory, and inhibit impulses.