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Evasion of tax

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In the following situation, I am having problems identifying the related tax issue.

Ms. Christina owns rental property earning monthly rent of $2,000. On December 1, 2003, she instructs her tenant to pay the rent due directly to her daughter, Joanna.

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Evasion of tax is depicted.

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Related Tax Issue:
<br>Evasion of tax - Ms Christina is ...

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