Question: Which of the following concepts, principles or doctrines is behind the cost / benefit analysis in pursuing tax collection? In other words, the IRS will

Which of the following concepts, principles or doctrines is behind the cost/benefit analysis in pursuing tax collection? In other words, the IRS will not pursue collection of a tax when the cost of collection exceeds the tax itself.
Multiple Choice
Administrative Convenience Concept
The Realization Principle
The Ability-to-Pay Concept
The Legislative Grace Concept
Which of the following concepts, principles or

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