Restraints that are not characterized as per se violations are not further examined using the rule of reason

Identify the item below that does not describe information a preparer must maintain about every return prepared.

A. The taxpayer's name and taxpayer identification number. B. The date the return or claim for refund was prepared. C. The taxable year of the taxpayer (or nontaxable entity) for whom the return was prepared. D. The type of return or claim for refund prepared.

The matrix type of organizational design is also referred to as the ________ design

A) M-form B) hierarchical C) revenue cycle process D) dual authority E) cellular