Determining current tax expense begins with estimating the current tax liabilities to be reflected on a corporation's tax return requires:

	A.	Identifying all book/tax differences and then adjusting pretax book income
	B.	Identifying any carryovers that may impact current taxable income and then adjusting pretax book income
	C.	Identifying tax credits that may be available that will impact book or taxable income and then adjusting current tax liability
	D.	all of the above
	E.	A and B only

In a court level that is a finder of fact AND in tax compliance matters, it is the taxpayer who the burden of proof

True

False