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

question 51

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 2011, Yang is audited by the IRS and the agent assesses a deficiency of $17,000 for tax year 2005. Yang need not pay this deficiency, since the statute of limitations expired on April 15, 2009.

---

Definitions:

Record of Case

A comprehensive document or set of documents that contains all the pleadings, evidence, and other relevant materials of a legal case.

Prejudicial Error

refers to a mistake in the procedure or ruling of a court trial that is likely to affect the trial's outcome, warranting a review or reversal of the decision.

Appeal

A process by which a higher court reviews the decision of a lower court.

Jury

A group of people sworn to give a verdict in a legal case on the basis of evidence submitted to them in court.