Issue Recognition Problems Identify the tax issue or issues suggested by the following situations, and state each issue in the form of a question. 1. Dr. Phan is a physician with his own medical practice. For the past several years, his marginal income tax rate has been 37 percent. Dr. Phan's daughter, who is a college stu- dent, has no taxable income. During the last two months of the year, Dr. Phan instructs his patients to remit their payments for his services directly to his daughter.