A taxpayer instructing her son to collect rent checks for the taxpayer's property and to report this as taxable income on the son's tax return violates which doctrine?

Question

Quizplus · Accepted Answer

The instruction violates the assignment of income doctrine, which states that income is generally taxed to the person who earns it, and cannot be assigned to another person to avoid taxation. In this case, the taxpayer is trying to avoid reporting rental income by assigning it to her son.

A Taxpayer Instructing Her Son to Collect Rent Checks for the Taxpayer's