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1. A corporate client incurred substantial penalties for understating its tax liability. As a result, it has accused its tax return preparer in a lawsuit of acting “below the standard of care” and “recklessly” for failing to apply the substantial authority standard in preparing this client’s tax return. In support of its claims, the client’s attorney has pointed out to the jury that AICPA Standards generally require that a tax position meet the substantial authority standard. The client is suing to recover the penalties imposed by the taxing authority as damages. The tax law did not establish any particular standard of reporting regarding this taxpayer’s tax positions. a. Can the tax return preparer successfully defend this lawsuit by pointing out that she is not a CPA? b. If this tax return preparer was a CPA, could she successfully defend this lawsuit by pointing out that she is not a member of the AICPA? c. Does a tax position always have to meet, at minimum, the substantial authority standard?2. Your client has given you a list stating that her charitable contributions were $20,000 last year. This amount would constitute nearly 10% of her takehome pay. It also is a larger percentage of income than you customarily see clients giving to charity. Do you have a duty to verify the accuracy of this charitable deduction? 3. Your client has given you a list stating that her charitable contributions were $90,000 last year. This amount is more than her take-home pay last year. Do you have a duty to verify the accuracy of this charitable deduction? 4. You have prepared tax returns for Christine and Henry Chang for several years. This year, they emailed you, stating that they have finalized their divorce but they “remained friendly” and want you to prepare each of their individual tax returns. They did insist, however, that each’s financial affairs be kept confidential from the other. When Christine brought in her tax records, she listed all three of her children as dependents and provided information showing that they attended school in her neighborhood, which is about 40 miles from where Henry lives. Christine’s oldest son, John, is 17 years old. Christine provided you with a photocopy of his driver’s license, which shows his address as being Christine’s residence. Accordingly, you filed Christine’s tax return, claiming all three children as her dependents. When Henry brought in his tax records, he also listed all three children as his dependents. He brought in a copy of their divorce decree. In assigned document incorporated into this decree, Christine expressly waived her right to claim their children as dependents on her tax return, in exchange for her receiving increased alimony. Based on your online research, the custodial parent who has physical custody of the children a majority of the time generally is entitled to claim children as dependents unless the right to this dependency exemption has been transferred by a signed writing to the noncustodial parent. a. When you prepare Henry’s tax return, may he claim the three children as dependents on his individual tax return? b. What, if anything, should you tell Christine? c. What, if anything, should you tell the IRS? 9. A computer virus destroyed all of your client’s files concerning depreciation expense and fixed assets. All other tax records for this manufacturing client remain intact. How should you report depreciation on this client’s tax return?

HRM 520 Human Resource Information Week 2 Discussion Database, Database Management System, and Business Applications.Watch the following two videos from the LinkedIn Learning course Relational Database Fundamentals with Adam Wilbert.“Database Management Systems (DBMS)” (4m 36s).“Relational Structures” (3m 57s).Review Figure F2.1 Database, Database Management System, and Business Applications on page 28 of the textbook. Based on the videos and your readings this week, please do the following:Choose a set of data from the database list (e.g., Performance data).Next, select the appropriate application program that the data interfaces with via the database management system (i.e., Performance program).Now, explain how information from the application and system are displayed on your computer screen as the user.Explain how you use the program and what functions are available to you.Provide recommendations you would make to improve the program’s functionality to make it easier for end users.