Intent - Does it make a difference?
If Bob takes an improper deduction for $10,000 by mistake because he misunderstood the tax law, and Jane knowingly takes a $10,000 improper deduction because she thinks the IRS will not catch it, then should the two taxpayers be treated differently?
Please post 200 words with references
Plummer, S.-B., Makris, S., Brocksen S. (Eds.). (2014). Sessions: Case histories. Baltimore, MD: Laureate International Universities Publishing. [V...
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