A Taxpayer Wishes to Assert a Tax Position Concerning the Deductibility

question 34

Multiple Choice

A taxpayer wishes to assert a tax position concerning the deductibility of a "special-purpose uniform" that she wears to work and never wears outside the workplace.The tax position satisfies the "reasonable possibility of success" standard.This taxpayer ordinarily may:

• A) Not assert this tax position under any circumstance
• B) Assert this tax position under all circumstances
• C) Assert this tax position only if it also satisfies the "not frivolous" standard
• D) Only if the tax position is prominently disclosed to the IRS

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Definitions:

Pathology Present

The existence or presence of a disease or abnormal condition as determined by diagnostic evaluation or examination.

Irritable Bowel Syndrome

A common disorder affecting the large intestine, causing symptoms like cramping, abdominal pain, bloating, gas, and diarrhea or constipation.

Pathology Present

Indicates the presence of disease or abnormal conditions as identified through diagnostic methods.

Urinary

Pertaining to secreting and containing urine: the kidneys, ureters, bladder, and urethra.