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A Taxpayer Is Willing to Make a Clear Disclosure to the IRS

Question 7

Multiple Choice

A taxpayer is willing to make a clear disclosure to the IRS on the face of his tax return that he is claiming a questionable tax return deduction.Ordinarily,the taxpayer may:


A) Claim the tax position if, at minimum, it meets the "not frivolous" test
B) Claim the tax position if, at minimum, it meets the "reasonable basis" test
C) Claim the tax position as long as the taxpayer's can adequately document the date, time, and purpose for the deduction
D) Not claim the deduction

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