An Office Examination Is Scheduled When a Selected Return for Examination

question 28

Multiple Choice

An office examination is scheduled when a selected return for examination:

• A) belongs to a taxpayer who was previously found guilty of manipulating return
• B) belongs to a taxpayer who resides near to the IRS local office
• C) requires a mere verification of record-keeping
• D) involves one or more issues that will require some analysis and the exercise of the IRS personnel's judgment

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Definitions:

Scarcity

A situation in which resources are insufficient to satisfy all wants and needs.

Reactance

A motivational reaction to offers, persons, rules, or regulations that threaten or eliminate specific behavioral freedoms.

Compliance

The act of conforming to or following rules, regulations, or standards.

Lowball Technique

A persuasion and negotiation strategy where an initially favorable offer is made, only to be changed to less favorable terms after initial agreement.