1. In the context of civil fraud, the burden of proof is on the IRS to show by a beyond a reasonable doubt that the taxpayer had a specific intent to evade a tax.

True or False

2. Several months prior to the due date of the return, Maria provides her accountant with all of the information necessary for the filing of the return. Due to the exigencies of the busy tax season, the accountant files the return late. Maria should not be subject to any penalties, because of the reasonable cause exemption.

True or False

3. When a practitioner discovers an error in a clients prior return, the Statements on Standards for Tax Services require that he or she immediately notify the IRS.

True or False