Aposition will be reasonable if the position has even if it is not disclosed. 2. for tax shelters, a position is treated as unreasonable unless it is reasonable to believe that the position has of being sustained. 3. a return preparer may not adopt a position without for the position. 4. in order to avoid penalties with a disclosed position, the tax preparer must believe that the position has of being sustained. 5. omits information necessary to determine the taxpayer's tax liability or is based upon the taxpayer's desire to impede the collection of tax. 6. is a willful attempt to evade federal tax liability, even that of another person, and is subject to criminal penalties, including imprisonment.

The business cycle is the periodic but irregular up-and-down movement in economic activity, measured by fluctuations in real gross domestic product (gdp) and other macroeconomic variables. a business cycle is typically characterized by four phases—recession, recovery, growth, and decline—that repeat themselves over time. economists note, however, that complete business cycles vary in length. the duration of business cycles can be anywhere from about two to twelve years, with most cycles averaging six years in length. some business analysts use the business cycle model and terminology to study and explain fluctuations in business inventory and other individual elements of corporate operations. but the term "business cycle" is still primarily associated with larger (industry-wide, regional, national, or even international) business trends.

The advantage of administering personality tests on employees is that it will allow the employer to know the mindset and personality of the employee. this will allow the employer to at least have an idea as to how the employee works and how his attitude in the workplace. the disadvantage is that it may make the employee a little anxious as to whether he would meet the personality requirements of the employer and whether he would be able to retain the job or not. 

Just give them turtles

Units because it is measurable