Select from the option list provided the tax planning technique that is described in each scenario. Each choice may be used once, more than once, or not at all.

1. An individual taxpayer currently working in Boston has offers to become a high profile attorney in either New York City or Miami. The taxpayer knows Florida has no state income tax and chooses the Miami job.

Options

a. Evasion

b. Avoidance

c. Shifting

d. Conversion

e. Timing