A Taxpayer Wishes to Assert a Tax Position Concerning the Deductibility

question 2

Multiple Choice

A taxpayer wishes to assert a tax position concerning the deductibility of data communication service on a mobile wireless device that is partially used for business and partially used for personal activities.This tax position satisfies the "substantial authority" standard.Two federal district courts issued decisions that denied taxpayers a deduction for these costs,but the U.S.Supreme Court issued a later decision that allowed a taxpayer a deduction for these costs.The taxpayer may:

• A) Not assert this tax position
• B) May assert this tax position only if it is prominently disclosed on the face of the taxpayer's tax return
• C) May assert this tax position even though the taxpayer's assertion only satisfies the "reasonable possibility or success" standard
• D) May assert the tax position because the "substantial authority" test is satisfied

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Definitions:

Delivered By Scooters

The method of transporting goods or services to a destination using scooters, often seen in urban areas for efficiency.

Motivator Factors

Elements of a job that can lead to job satisfaction and motivate employees to perform better, including recognition, responsibility, and opportunities for growth.

Herzberg's Model

A theory of motivation suggesting that certain factors cause job satisfaction while a separate set of factors cause dissatisfaction.

Extrinsic Factors

External incentives or conditions, outside of the individual's internal motivation, that influence behavior and decision-making, such as pay, awards, or external recognition.