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 assignment of income doctrine states that income must be taxed to the person who earns it or generates it rather than assigning it to someone else. If a taxpayer instructs someone else to collect rent checks and report it on their tax return, they are violating this doctrine as the rental income should be reported on the taxpayer's tax return as it is their property generating the income. This is not a violation of constructive receipt or step-transaction doctrine. There is no such doctrine as an implicit tax doctrine.

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