Initial determinations of the facts of a tax issue are likely tobe incomplete because:
A)taxpayers tend tosee the dispute only from their side
B)taxpayers not being trained in the tax law may be unable todetermine which facts are important toconvey
C)fact-gathering often depends on the reliability of the memory of taxpayers
D)all of these are correct

Question

Quizplus · Accepted Answer

All the options provided are correct reasons why initial determinations of the facts of a tax issue might be incomplete. Taxpayers often view the dispute from their perspective (A), may not know which facts are relevant due to a lack of training in tax law (B), and the accuracy of fact-gathering can depend on the reliability of the taxpayers' memory (C).

Initial Determinations of the Facts of a Tax Issue Are