attached are several situations that may indicate possible tax avoidance or tax evasion on the aprt of the taxpayer

indicate whether each situation indicates that the taxpayer is attempting tax avoidance $($TA$)$ or tax envasion $($TE$)$

$1.$ marry writes a $$500$ check for a charitable contribution on December $25,2021,$ but does not mail the check to the charitable organization until January $5,2024.$ She takes a deduction in $2023.$

$2.$ bill decides not to report interest income from a bank because the amount is only $$25\mathrm{.}00$

$3.$ carey pays property taxes on his home in December $2023$ rather than waiting until February $2024$ when they are due

$4.$ veronica switches her investments from taxable corporate bonds to tax exempt municipal bonds

$5.$ ted knows that farm rent recieved or sale of farm produce in cash is income subject to tax. to avoid showing a cash reciept on his records, he rented $50$ acres for $10$ head od cattle to be raised by the tenant on the land he is renting. he used $2$ of the steers for food for his family and gave the remaining $8$ steers to relatives and friends. Because he did not sell the livestock, he did not report taxable income.

$6.$ barbra applied for and recieved a Social Security number for Kitty, her pet cat. Supriesed by how easy it was to get a Social Security number, she decided to claim a dependent exemption on her tax return for Kitty. Other than being a cat, Kitty meets all the tests for a dependent.

$7.$ gordon has put money in savings accounts in $50$ banks. He knows a bank is not required to report to the IRS interest it pays him that totals less than $$10.$ Because the abnks do not report the payments to the IRS, gordon does not show the interest he receives on his taxable income. although gordon's accountant has told him all interest he receives is taxable, gordon insists that the IRS will never know the difference.

$8.$ roberta entered a contract to sell a parcel of land at a $$25,000$ gain in $2023.$ to avoid reporting the gain in $2023,$ she closed the sale and delievered the title to the land buyers on january $2,2024.$

$9.$ albert's taxable income for $2023$ puts him in ithe $32$ precent marginal tax bracket. He has decided to purchase new equipment for his business during $2023.$ a special election allows albert to treat the $$25,000$ of the cost of the equipment as a current period expense. because he expects to be in a lower tax bracket next year, albert buys and begins using $$25,000$ worth of the equipment during december $2023.$ he claims a $$25,000$ expense deduction under the special for $2023$