A rationale for the installment method tax rule is: a. Equity and fairness. O b Ability to pay O d Revenue neutrality QUESTION 11 State income taxes generally can be characterized by: O a.The same date for filing as the Federal income tax. O b. No provision for withholding procedures O c. Allowance of a deduction for Federal income taxes paid o d Applying only to individuals and not applying to corporations. O e. None of these. QUESTION 12 A characteristic of the fraud penalties is: O a When negligence and civil fraud apply to a deficiency, the negligence penalty predominates. O b. Criminal fraud can result in a fine and a prison sentence. c The criminal fraud penalty is 75% of the deficiency attributable to the fraud. d The IRS has the same burden of proof in the case of criminal fraud than with civil fraud e None of these. QUESTION 13 Cliek Save and Submit to save and submit. Click Save All Answers to save all answers up