Which of the Following Statements Is Incorrect as to the Conduct

question 103

Multiple Choice

Which of the following statements is incorrect as to the conduct of IRS income tax audits?

• A)Only the Appeals Division of the IRS has the authority to settle tax disputes based on the hazards of litigation.
• B)The IRS publishes the factors its computers use for audit selection purposes annually in the Commissioner's Report.
• C)For a Form 1040 that is filed on April 11, 2012, if the taxpayer has not received an audit notification from the IRS by the end of 2012, the return may still be audited.
• D)Most IRS examinations of Forms 1040 are conducted solely through the mail.

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Definitions:

Social Comparison Theory

A theory suggesting individuals determine their own social and personal worth based on how they stack up against others.

Persuade

The act of convincing someone to do something or to believe in something through reasoning, argumentation, or appeal.

Aggressively

Behaving or acting in a manner that is forceful, assertive, or with a strong intent to dominate or succeed.

Self-serving Bias

The common tendency to attribute one's successes to personal characteristics and failures to external factors.