A client suing a CPA for negligent preparation of a tax return in a state court must prove each of the following factors except

________ buyers include manufacturers, wholesalers, retailers, and government agencies.

Consumer Corporate Organizational Production

What are the tax consequences if Maksim makes a partial rollover of his 401(k) plan assets?

A) He must only pay income tax on the amount retained. B) He must only pay a 10% penalty on the amount retained. C) He must pay a 10% penalty plus income tax on the amount retained. D) Because partial rollovers are permitted, he does not have to pay income tax or the 10% penalty on the amount retained.