Real ChatGPT answer · index seednR3ZVY7cjogcompleteFinance and banking · taxes and tax softwareinformational
How does the IRS determine whether a partnership or S-corporation deduction error was due to negligence versus a good-faith interpretation of the tax code?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
How does the IRS determine whether a partnership or S-corporation deduction error was due to negligence versus a good-faith interpretation of the tax code?
3 real searches · 1 real-search pass
IRS negligence good faith reasonable basis partnership S corporation deduction error accuracy-related penalty section 6662 reasonable cause regulations 1.6664-4Google ↗
OBSERVED
26 CFR 1.6662-3 negligence disregard rules regulations reasonable basis tax return deductionGoogle ↗
OBSERVED
IRS partnership S corporation pass-through deduction error reasonable cause good faith penalty tax advice documentationGoogle ↗
OBSERVED
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
Classifying 3 queries…
Searches and sources
ChatGPT3 real searches · gpt-6
IRS negligence good faith reasonable basis partnership S corporation deduction error accuracy-related penalty section 6662 reasonable cause regulations 1.6664-4 Google ↗
26 CFR 1.6662-3 negligence disregard rules regulations reasonable basis tax return deduction Google ↗
IRS partnership S corporation pass-through deduction error reasonable cause good faith penalty tax advice documentation Google ↗
- 26 CFR § 1.6662-3 - Negligence or disregard of rules or regulations. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- 20.1.5 Return Related Penalties · irs.gov
- 26 CFR § 1.6664-4 - Reasonable cause and good faith exception to section 6662 penalties. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Penalty relief for reasonable cause · irs.gov
- 10 The revisions read as follows: §1.6662-3 Negl · irs.gov
- Accuracy-related penalty · irs.gov
- 26 CFR § 1.6662-1 - Overview of the accuracy-related penalty. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- U.S.C. Title 26 · govinfo.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS negligence good faith reasonable basis partnership S corporation deduction error accuracy-related penalty section 6662 reasonable cause regulations 1.6664-4 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
26 CFR 1.6662-3 negligence disregard rules regulations reasonable basis tax return deduction OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS partnership S corporation pass-through deduction error reasonable cause good faith penalty tax advice documentation OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |