Discuss at least two (2) tests for claiming a dependency exemption
for a child or qualifying relative, and identify major loopholes within
these tests that the IRS would only detect during an audit. Provide
specific examples of such loopholes.
From the e-Activity, select at least two (2) rights that most
taxpayers may not be aware of that could reduce their fear or
intimidation when dealing with an IRS audit. Discuss whether the IRS
would be more effective in its collection efforts if it adopted a more
customer service approach. Support your position.