The IRS Can Impose a ________ Penalty on Any Portion

question 105

Multiple Choice

The IRS can impose a ________ penalty on any portion of understatement of tax that is attributable to fraud.

• A)75%
• B)5%
• C)20%
• D)25%

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Definitions:

Behavior Modification

A systematic approach to changing behavior through the application of the principles of conditioning.

Conditioning

A process of behavior modification by which a subject comes to associate a desired behavior with a previously unrelated stimulus.

Cognitive Science

An interdisciplinary field that studies the mind and its processes, including how people think, learn, remember, and perceive.

Control of Antecedents

Strategies or techniques aimed at managing or altering environmental or internal factors that precede and trigger a specific behavior.