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 cannot be assigned to someone else in order to avoid tax liability. In this scenario, the taxpayer is instructing her son to collect rent checks and report them on his tax return, which is an attempt to assign the income to her son and avoid tax liability. This violates the assignment of income doctrine. The constructive receipt doctrine relates to when income is considered received and the implicit and step-transaction doctrines are not relevant to this scenario.

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