In selecting a pilot project, organizational leaders should focus on units where resistance to change is highest

Under the least aggregate deferral method, the different tax years of the majority partners are tested to determine which produces the least aggregate deferral.

a. true b. false

With regard to the reporting requirements for tax return preparers under the Internal Revenue Code, which of the following statements is false?

A. The provisions of the Internal Revenue Code only apply to preparers who employ five or more tax preparers. B. The term "return period" means the 12-month period beginning on July 1 of each year. C. A sole proprietor shall retain and make available a record with respect to himself or herself. D. A partnership is treated as the employer of the partners and shall retain and make available a record with respect to the partners and other tax return preparers employed or engaged by the partnership.