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1. (y_{p}=e^{3x}left(-frac{1}{4}+frac{x}{2} ight))

2. (y_{p}=e^{-3x}left(1-frac{x}{4} ight))

3. (y_{p}=e^{x}left(2-frac{3x}{4} ight))

4. (y_{p} = e^{2x} (1−3x+x^{2}))

5. (y_{p} = e^{−x} (1+x^{2} ))

6. (y_{p} = e^{x} (−2+x+ 2x^{2} ))

7. (y_{p}=xe^{-x}left(frac{1}{6}+frac{x}{2} ight))

8. (y_{p} = xe^{x} (1 + 2x))

9. (y_{p}=xe^{3x}left(-1+frac{x}{2} ight))

10. (y_{p} = xe^{2x} (−2+x))

11. (y_{p}=x^{2}e^{-x}left(1+frac{x}{2} ight))

12. (y_{p}=x^{2}e^{x}left(frac{1}{2}-x ight))

13. (y_{p}=frac{x^{2}e^{2x}}{2}(1-x+x^{2}))

14. (y_{p}=frac{x^{2}e^{-x/3}}{27}(3-2x+x^{2}))

15. (y=frac{e^{3x}}{4}(-1+2x)+c_{1}e^{x}+c_{2}e^{2x})

16. (y=e^{x}(1-2x)+c_{1}e^{2x}+c_{2}e^{4x})

17. (y=frac{e^{2x}}{5}(1-x)+e^{-3x}(c_{1}+c_{2}x))

18. (y = xe^{x} (1 − 2x) + c_{1}e^{x} + c_{2}e^{−3x})

19. (y = e^{x} left[ x^{2} (1 − 2x) + c_{1} + c_{2}x ight ])

20. (y = −e^{2x} (1 + x) + 2e^{−x} − e^{5x})

21. (y = xe^{2x} + 3e^{x} − e^{−4x})

22. (y = e ^{-x} (2 + x − 2x^{2}) − e^{−3x})

23. (y = e ^{-2x} (3 − x) − 2e^{5x} )

24. (y_{p}=-frac{e^{x}}{3}(1-x)+e^{-x}(3+2x))

25. (y_{p} = e^{x} (3 + 7x) + xe^{3x})

26. (y_{p}= x^{3} e^{4x} + 1 + 2x + x^{2})

27. (y_{p} = xe^{2x} (1 − 2x) + xe^{x})

28. (y_{p} = e^{x} (1 + x) + x^{2} e^{−x})

29. (y_{p} = x^{2} e^{−x} + e^{3x} (1 − x^{2} ))

31. (y_{p} = 2e^{2x})

32. (y_{p}=5xe^{4x})

33. (y_{p}=x^{2}e^{4x})

34. (y_{p}=-frac{e^{3x}}{4}(1+2x-2x^{2}))

35. (y_{p}=xe^{3x}(4-x+2x^{2}))

36. (y_{p} = x^{2} e^{−x/2} (−1 + 2x + 3x^{2} ))

37.

- (y=e^{-x}left(frac{4}{3}x^{3/2}+c_{1}x+c_{2} ight))
- (y=e^{-3x}left[frac{x^{2}}{4}(2ln x-3)+c_{1}x+c_{2} ight])
- (y=e ^{2x} [(x + 1) ln |x + 1| + c_{1}x + c_{2}])
- (y=e^{-x/2}left(xln |x| +frac{x^{3}}{6}+c_{1}x+c_{2} ight))

39.

- (e^{x}(3+x)+c)
- (-e^{-x}(1+x)^{2}+c)
- (-frac{e^{-2x}}{8}(3+6x+6x^{2}=4x^{3})+c)
- (e^{x}(1 + x^{2} ) + c)
- (e^{3x} (−6 + 4x + 9x^{2} ) + c)
- (−e^{−x} (1 − 2x^{3} + 3x^{4} ) + c)

40. (frac{(-1)^{k}k!e^{alpha x}}{alpha ^{k+1}}sum_{r=0}^{k}frac{(-alpha x)^{r}}{r!}+c)

## Section 4. General Math Error Procedures

(2) IRM 21.5.4.1.3, Updated Roles and Responsibilities by position.

(3) IRM 21.5.4.1.4, Updated systems to measure program effectiveness.

(4) IRM 21.5.4.1.5, Created section to include program controls.

(5) IRM 21.5.4.1.6, Added Acronym Table.

(6) IRM 21.5.4.2(3), Changed date from February to March to receive refunds based on math error corrections related to the PATH act per feedback from Chief Counsel and C&L.

(7) IRM 21.5.4.4.1, added sentence to clarify abatements can be written or an oral request per feedback from Chief Counsel.

(8) I IRM 21.5.4.5.1(1), Updated language due to SERP feedback # 202000074, to remove specific reference to amended returns. PU 20U0355 issued 03-03-2020

(9) I IRM 21.5.4.5.3, Updated verbiage per SERP feedback #201905182 to include language concerning all ITIN renewal math error notices, instead of the few notices listed. PU 20U0355 issued 03-03-2020

(10) IRM 21.5.4.5.4, Math Error Substantiated Processing, changes made to paragraph 1 (d) to include instructions to add a HC 1 to the adjustment when an -R freeze is present. Request came from RICS/RIVO analyst. IPU 20U0355 issued 03-03-2020.

(11) IRM 21.5.4.5.4(1), Per SERP feedback # 201904668, added verbiage for BMF math errors. IPU 20U0355 issued 03-03-2020

(12) IRM 21.5.4.5.5, Added temporary extension to 60-day protest period for unsubstantiated math errors. IPU 20U0711 issued 06-18-2020

(13) Exhibit 21.5.4-1, Adjusted chart to remove TC 474 per SERP feedback # 202000287. IPU 20U0355 issued 03-03-2020

(14) Various editorial changes were made throughout this IRM and cross-references were added, removed or revised as appropriate.

#### Effect on Other Documents

#### Audience

#### Effective Date

Karen A. Michaels

Director, Accounts Management

Wage and Investment Division

### Program Scope and Objectives

**Purpose** : This IRM covers information on Math Errors. This section covers guidelines for adjusting math error cases and for initially identifying math errors.

**Audience:** The primary users of this IRM are all employees in Wage and Investment, Large Business and International (LB&I), Small Business/Self-Employed, and Taxpayer Advocate Service who identify and adjust math error cases.

**Policy Owner:** Director, Accounts Management.

**Program Owner:** Process and Program Management (PPM), Accounts Management (AM), Wage and Investment (WI).

**Primary Stakeholders:** The primary stakeholders are organizations with whom Accounts Management collaborates are:

WI Return Integrity & Verification Operations (RIVO)

Wage and Investment (WI) Service Centers, Submission Processing (SP)

Small Business/ Self Employed (SB/SE) Service Centers, Complianc

**Program Goals:** This IRM provides the fundamental knowledge and procedural guidance for employees that work Math Errors. By following the processes and procedures provided in this IRM, employees will adjust tax accounts using documents and information provided by the taxpayer in a manner that follows IRS policy and procedures while promoting the best interests of the Government.

#### Background

Employees in the Accounts Management (AM) organization respond to taxpayer inquiries and phone calls, as well as process claims and other internal adjustment requests.

#### Authority

Authority for these procedures is found in the following sections of the Internal Revenue Code ( IRC) and their corresponding Treasury regulations.

Protecting Americans from Tax Hikes Act (PATH Act) enacted December 18, 2015

The Disaster Tax Relief and Airport and Airway Extension Act of 2017, enacted on September 29, 2017

The Tax Cuts and Job Act (TCJA) enatced on December 22, 2017

The Bipartisan Budget Act of 2018 enacted on February 9, 2018

The Coronavirus Aid, Relief, and Economic Security (CARES) Act enacted on March 27, 2020.

#### Responsibilities

The Director of Accounts Management is responsible for monitoring operational performance for all the Accounts Management campuses.

The Operations Manager is responsible for monitoring operational performance.

The Team Managers and Leads are responsible for ensuring employees have the tools to perform their duties.

Employees are responsible for following the instructions contained in this IRM and maintaining updated IRM procedures.

#### Program Management and Review

**Program Reports** : The program reports provided in this IRM are for identification purposes for the Accounts Management Customer Service Representatives (CSRs) and Tax Examiners. For reports concerning quality, inventory, and aged listings, please refer to IRM 1.4.16, *Accounts Management Guide for Managers*. The overage report can be viewed by accessing Control Data Analysis, Project PCD, and are on the Control-D/Web Access server, which has a login program control.

**Program Effectiveness** : Program effectiveness is determined by Accounts Management’s employees successfully using IRM guidance to perform necessary account actions and duties. The following are used to ensure program effectiveness:

National Quality Review System (NQRS)

Centralized Evaluative Review (CER)

**Annual Review** : Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager.

#### Program Controls

Federal Managers Financial Integrity Act (FMFIA) of 1982 requires federal agency executives periodically review and annually report on the agencys internal control systems.

The Government Accountability Office (GAO) sets forth the standards for an effective Internal Control in the Federal Government.

Systemic controls are embedded in the xClaim Intergarted Automation Technologies (IAT) tool and the Intergrated Data Retrieval System (IDRS).

#### Acronyms

Acronym | Definition |
---|---|

ACS | Automated Collection System |

ACTC | Additional Child Tax Credit |

AM | Accounts Management |

AMS | Accounts Management Services |

AOC | American Opportunity Credit |

ASED | Assessment Statute Expiration Date |

BMF | Business Master File |

BOD | Business Operating Division |

BS | Blocking Series |

CC | Command Code |

CIS | Correspondence Imaging System |

CP | Computer Paragraph |

CTC | Child tax Credit |

EIN | Employer Identification Number |

EITC | Earned Income Tax Credit |

ES | Estimated Tax |

FA | Field Assistance |

FATCA | Foreign Account Tax Compliance Act |

FS | Filing Status |

HC | Hold Code |

IAT | Integrated Automated Technologies |

IDRS | Integrated Date Retrieval System |

IMF | Individual Master File |

IRA | Individual Retirement Account |

IRC | Internal Revenue Code |

IRM | Internal Revenue Manual |

MEF | Modernized Electronic Filing |

MF | Master File |

MFT | Master File Tax |

ODC | Credit for Other Dependents |

PDC | Posting Delay Code |

PC | Priority Code |

PII | Personally Identifiable Information |

RC | Reason Code |

RIVO | Return Integrity and Verification Operations |

RSED | Refund Statute Expiration Date |

SC | Source Code |

SERP | Servicewide Electronic Research Program |

SSA | Social Security Administration |

TAS | Taxpayer Advocate Service |

TC | Transaction Code |

TCJA | Tax Cuts and Jobs Act |

TE | Tax Examiner |

TIN | Taxpayer Identification Number |

W&I | Wage and Investment |

#### Related Resources

Refer to IRM 1.4.16.1.6, Related Resources, for information on related resources that impact internal controls.

### General Math Error Procedures Overview

This section provides guidelines for adjusting math error cases and for initially identifying math errors. It includes the steps for processing math error cases and describes the taxpayer’s rights when the Service processes returns pursuant to math error authority.

### Exception:

Follow procedures for Foreign Account Tax Compliance Act (FATCA) claims in IRM 21.8.1.12.14, 180 - Day Interest Free Period for Chapter 3 and Chapter 4 Withholding, or IRM 21.8.2.12.2, Form 1042, when processing responses to Form 1042-S ME Codes 430, 432, 433, 435, and 441.

Refer to IRM 21.6.3, *Credits*, or IRM 21.6.1, *Filing Status and Exemption Adjustments*, for responses to math error notices concerning incorrect or invalid taxpayer identification numbers (TINs) listed by the taxpayer for:

Personal exemptions for the primary or secondary taxpayer

Child and Dependent Care Credit

Earned Income Tax Credit (EITC)

Child Tax Credit/Credit for Other Dependents

Additional Child Tax Credit

Lifetime Learning Credit/American Opportunity credit

For tax years 2018-2025, the personal exemption deduction for primary and secondary taxpayers and their dependents has been eliminated.

When adjusting an account due to a math error with a C- freeze in which the original return or amended return includes EITC and/or ACTC, advise the taxpayer that they should not expect their refund to be released until March, **caution them not to expect their refund to arrive in their bank accounts or debit cards until Early March or later if there are no other processing issues.** Please refer to IRM 21.5.6.4.5.1, C- Freeze - Refund Holds, for more information on the Protecting Americans From Tax Hikes (PATH) Act.

In math or clerical error cases, the Service may assess and send a notice of assessment of additional tax without using deficiency procedures.

IRC Section 6213(b)(2)(A) allows the taxpayer 60 days from the date of the math error notice to request abatement of the additional tax specified in the notice. If the request is submitted via U.S. mail, use the postmark date to determine if the response was timely.

IRC Section 6213(b)(2)(B) allows the taxpayer a hold on collections during the 60-day time period described above in which collection of the assessment shall not be made, begun or prosecuted.

If the taxpayer makes a request for an abatement within 60 days, treat the response as a protest. Refer to *IRM 21.5.4.5.4* , Math Error Substantiated Protest Processing, or refer to *IRM 21.5.4.5.5* , Math Error Unsubstantiated Protest Processing, as appropriate.

### Exception:

Follow procedures in IRM 5.19.1.5.21.4(3), AM, ACS and FA Taxpayer Contacts on Private Debt Collection Accounts, if the taxpayer’s account reflects an IRS contracted Private Collection Agency (PCA) has been assigned to their account.

Where the math error adjustment creates an outstanding liability subjecting that debt to a collection process and no request for abatement was made within the 60 days, the taxpayer may still contest that liability under the collection due process procedures. Refer to IRM 21.5.3.4, General Claims Procedures.

Refer taxpayers to the Taxpayer Advocate Service (TAS) when the contact meets TAS criteria (refer to IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria) and you can't resolve the taxpayer's issue the same day. The definition of “same day” is within 24 hours. If you can resolve the issue within 24 hours or take steps within 24 hours to resolve the issue, do not refer the case to TAS unless it meets criteria and the taxpayer requests TAS assistance. Refer to IRM 13.1.7.3, Exceptions to Taxpayer Advocate Service Criteria.

Prior to release of any tax information to a taxpayer or his/her representative, appropriate Disclosure authentication must be made. Please refer to IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 11.3.2.7.1, Leaving Information on Answering Machines/Voice Mail.

### What Is a Math Error ?

Mathematical or clerical errors involve the following:

An addition, subtraction, multiplication, or division error shown on any return.

An incorrect use or selection of information for a filed return from tax tables, schedules, etc., provided by the IRS, if such incorrect use is apparent from the existence of other information on the return.

### Example:

A married taxpayer files a separate Form 1040 from his/her spouse under filing status married filing separately, however when figuring the amount of tax on taxable income enters the amount for taxpayers filing married filing jointly.

An entry on a return inconsistent with an entry on a schedule, form, statement, or list filed with the return.

### Example:

An amount entered in Column A, Form 1040-X is incorrect and directly results in a larger balance due than the taxpayer indicated.

An omission of information required on the return to substantiate an entry.

### Example:

A taxpayer claims an education credit but fails to attach Form 8863, Education Credits.

An entry on a return of a deduction and or credit in an amount which exceeds a statutory limit, imposed by IRC 26 subtitles A or B, or chapters 41, 42, 43, or 44 of the Internal Revenue Code, if such a limit is a monetary figure, a percentage, a ratio, or a fraction, and if the items entered into the application of this limit appear on the return.

### Example:

A taxpayer claims an Individual Retirement Account (IRA) deduction even though her modified adjusted gross income exceeds the statutory limit allowable for claiming an IRA deduction.

### Example:

A taxpayer files an amended return requesting an additional amount of Additional Child Tax Credit with no change to adjusted gross income, taxable income, tax or number of qualifying dependents, even though the full amount they are entitled to for their dependents was allowed on the original return.

Missing or incorrect TINs for the primary, or secondary taxpayers’, dependents or any other individuals named in claiming any of the following tax benefits: Child and Dependent Care Credit, Child Tax Credit(CTC), Additional Child Tax Credit (ACTC), Credit for Other Dependents (ODC), American Opportunity Credit (AOC), Lifetime Learning Credit, Earned Income Tax Credit (EITC), Personal exemption deduction

For tax years 2019-2025, the personal exemption deduction is suspended. See section 6213(g)(2)(F), (H), (I), (J).

For the purpose of determining whether there is a math error, a taxpayer is treated as having omitted a TIN, if the information provided by the taxpayer on the return for an individual whose TIN was provided differs from the information provided by the TIN issuer (i.e., Social Security Administration or, in some cases the IRS)

A return claiming AOTC, CTC/ACTC, and/or EITC, if the credit is claimed in a previous year was disallowed through deficiency procedures and Form 8862, Information To Claim Certain Refundable Credits After Disallowance, was not filed with the return. Refer to IRM 21.6.3.5.1, Credit Recertification Math Errors, for more information.

### Exception:

Form 8862 is not required if the EITC is claimed without a qualifying child, and the only reason the EITC was disallowed in the earlier year was that a child claimed as a qualifying child was determined not to be a taxpayer's qualifying child.

An entry claiming EITC, based on self-employment income on which self-employment tax has not been paid. Refer to IRM 21.6.3.4.2.7.7, EITC and Self Employment Tax.

A return claiming EITC and the primary and secondary taxpayers do not meet the age requirements when there is no qualifying child.

The inclusion of a required TIN if it belongs to an individual whose age affects the of the Child and Dependant Care credit, CTC, ACTC, ODC or EITC, and when the taxpayer’s credit computation indicates an age different from the individual’s age based on the TIN. See IRC Section 6213(g)(2)(L).

### Example:

A taxpayer claims the child tax credit for a dependent who turned age 17 before the end of the tax year. Or another example would be: A taxpayer(with the taxpayer’s spouse, if married and filing a joint return) who has no qualifying child claims EITC, and the taxpayer fails (or, if married and filing a joint return, both the taxpayer and the spouse fail) to satisfy the age requirements of IRC Section 32(c)(1)(ii)(II).

Regarding EITC and the Child Tax Credit, the taxpayer shall be treated as having omitted a TIN if information provided by taxpayer on the return reflects an individual's age different than the age based on information provided by the TIN issuer (Social Security Administration or, in some cases, the IRS)

#### What Is Not Considered a Math Error ?

The following are not considered mathematical/clerical errors for purposes of the 60–day abatement request and a math error (- G freeze) should not be set:

A correction to withholding or estimated tax payments.

Any tax decrease or increase of credits resulting in a larger refund than the taxpayer expected.

### Math Error Procedures Research

The following sections provide research and general procedures for math errors. For more specific processing procedures, refer to *IRM 21.5.4.5* , *Math Error Procedures Processing*.

Research IDRS to identify math error codes input on a taxpayer’s account during submission processing. There are several IDRS CCs that display math error notice codes. These are CC RTVUE, TXMOD, TRDBV and IMFOLR. For a description of IMF math error notice codes refer to Document 6209, Section 9, Subsection 10, Taxpayer Notice Codes, IMF Math Error Notice Codes.

CC RTVUE/BRTVU is used most often to analyze, respond to, and resolve math errors. This CC displays up to five math error notice codes. RTVUE/BRTVU also shows the taxpayer’s figures as they were originally reported and the figures as corrected by the computer. If the taxpayer has his or her return, CSRs can go over line-by-line entries, if necessary.

CC TXMODA displays the primary math error notice code in the Posted Return Information Section next to the literal “MTH-ERR”. If multiple math errors are present, the literal “MULT MATH ERRORS” will appear after the primary math error notice code.

CC IMFOLR displays up to five math error codes. IMFOLR places dashes between the math error codes making the three-digit code easier to read.

CC TRDBV displays math error codes under the FORM-TYPE screen CODES. The CODES screen contains a multitude of codes used in processing the return. Under code type, look for “NOTICE CODE” to identify math error notice codes.

Refer to, IDRS Command Codes Job Aid, for a detailed description of each command code above.

#### Math Error Response Review

When a taxpayer requests an abatement with or without substantiation within 60 days, the Service must abate the assessment. For abatement requests without substantiation, after abating the assessment treat the response as a protest and refer the case to Examination. Examination will make a determination, and if the taxpayer disagrees, the taxpayer will have the opportunity to appeal the determination prior to the issuance of a notice of deficiency. If a notice of deficiency is issued, the taxpayer will have the opportunity to file a petition with the United States Tax Court.

An abatement request may be written or oral.

Do not recompute Estimated Tax (ES) penalties because the ES penalty computation is based on the original tax shown on the present or preceding year tax return.

### Exception:

Estimated Tax (ES) penalties must be recalculated if this is a superseding return, see IRM 21.6.7.4.10, Superseding Returns, for more information.

Taxpayers may file amended returns and not address the math error issue:

Do not consider the amended return a reply to the math error case.

Keep the math error condition in effect for the full-time period so taxpayer can exercise abatement rights.

### Example:

The amended return would not be considered a reply to a math error notice, if the date of the notice is later than the date the taxpayer signed the amended return.

Determine whether the original return is required. When requesting the original return in response to a math error protest, include the following remarks, "Request for Math Error Protest Case."

Whenever a math error is identified and there are 90 or less days left to the assessment statute expiration date (ASED), contact the Statute function.

#### Math Error Response Categories

If the taxpayer disagrees with the math error notice, determine under which category to process the protest. The two types of math error categories are:

Substantiated Protest occurs when a taxpayer provides supporting documentation either orally or in writing, which proves the Service's math error calculation incorrect. Refer to *IRM 21.5.4.5.4* , Math Error Substantiated Protest Processing.

Unsubstantiated Protest occurs when a taxpayer fails to provide supporting documentation either orally or in writing to prove the Service's math error calculation is incorrect. Refer to *IRM 21.5.4.5.5* , Math Error Unsubstantiated Protest Processing.

### Math Error Procedures Processing

The following sections provide specific processing procedures for Math Error. Refer to *IRM 21.5.4.4* , Math Error Procedures Research, for more general research procedures.

### Reminder:

Avoid using the phrase “math error” when either speaking or corresponding with the taxpayer, it is considered IRS jargon. Use plain language the taxpayer can understand.

#### Setting the Initial Math Error Action

If, while processing an amended return or a taxpayer’s response to a Letter 12C, a math error is detected, follow the procedures below to set the initial math error on the module:

Recompute the tax and/or credits.

Adjust the tax and/or credits to the corrected amounts.

Input the adjustment using blocking series (BS) 77/78.

If the original return was filed electronically, use BS 77 with a TRPRT, MeFile, or IMFOLR print attached. Do not use BS 78 unless the original return was filed as paper.

Use source code (SC) 6, the appropriate hold code (HC), and the reason code(s) (RC) that best describe the adjustment. Refer to, Document 6209, Section 8C, and IRM 21.6.7-1, Reason Codes.

Send taxpayer Letter 474C, or other letter that better describes the situation giving the taxpayer a detailed explanation of the math error. When an explanation is too lengthy or complicated to explain, include an exhibit illustrating taxpayer's error.

### Example:

A copy of the return showing taxpayer's figures and corrected figures, worksheets, schedules, tax tables, etc.

Identify the math error on the return or attach a history sheet to the source document that explains the error.

BS 77/78 generates the "-G" freeze deferred action for 12 cycles on Master File (MF) and the appeal rights indicator.

#### Service Identified Math Error with Examination Criteria

When you identify a math error and examination criteria (see Exhibit 21.5.3-1, Claim Processing with Examination Involvement) are present:

Set the initial math error condition by inputting an adjustment per, Setting the Initial Math Error Action.

Input a second Transaction Code (TC) 290 for zero amount using BS 74 and Posting Delay Code (PDC) 1.

Adjust penalties and interest if needed. Route and send Letter 86C (if required) per IRM 21.5.3-1, Claim Processing with Examination Involvement.

When taxpayer agrees with the math error notice in writing, research Integrated Data Retrieval System (IDRS) and route the correspondence to the Examination Function shown on CC AMDISA for association with the case, refer to IRM 21.5.10-2, *AIMS STATUS CODE GUIDE - CAMPUS CASES*, for guidelines. For Correspondence Imaging System (CIS) cases, refer to IRM 21.5.1.5.2, Cases Currently Assigned in CIS.

#### Processing Responses to Math Error Notices

Correction of a math error on an original filed return is not an amended return or claim for which the amended claims date is required. **Do not use an amended claims date when correcting a math error posted with the original return** .

If written substantiation is necessary to reverse the math error, the taxpayer may be able to fax the information. You must determine if the documentation can be faxed while you are on the telephone. If the taxpayer can fax, provide them with your fax number. Refer to IRM 21.5.2.4.3, Adjustments Requiring An Amended Return or Taxpayer Documentation, for additional information on accepting faxed documentation. If the taxpayer cannot fax immediately, advise them to call back when they are able to fax or, if unable to fax, they may submit the request and supporting documentation to the address on the notice. If the taxpayer states they misplaced their notice and requests the address to submit documentation to, provide the taxpayer with the mailing address for their processing center. Refer to Where to File Individual Tax Returns.

The use of Enterprise Electronic Fax (EEFax), when available, **must be used** in lieu of manual faxing.

### Exception:

Follow procedures in IRM 21.6.1.6.6.2, ITIN Renewal Math Error Adjustments, when processing responses to an ITIN renewal math error.

If a taxpayer is responding to a math error and claiming an additional change to the original return, two separate adjustments are necessary regardless of whether the 45–day period is met. One adjustment is made without the amended claims date (for the math error issue) and one with the amended claims date, if applicable (for the non-math error issue). See IRM 21.5.3.4 **, General Claims Procedures ,** or IRM 3.11.6.3.3.3 **Amended Claims Date** , for more information. Use a HC 4 on the first adjustment and the appropriate PDC on the second adjustment to ensure the correct adjustment will post first. .

Ensure the taxpayer receives the necessary information to explain both adjustments since the first adjustment will not have a related notice.

When a reply is received **after 60 days** (refer to *IRM 21.5.4.2* , General Math Error Procedures Overview) from the notice date and there is no –G freeze on the module:

For an unsubstantiated response, if the reply is received timely but the –G freeze has fallen off due to a delay in processing the response, reset the math error and process the response using posting delay codes appropriate to the adjustment. Refer to *IRM 21.5.4.5.5* , Math Error Unsubstantiated Protest Processing.

If | Then |
---|---|

Taxpayer provides substantiation | Follow substantiation procedures (refer to IRM 21.5.4.5.4 , Math Error Substantiated Protest Processing). If the claim or request for abatement/refund is after the normal refund statute expiration Date (RSED), allow the math error correction if the taxpayer provides written or verbal substantiation and the original return was timely except for the PATH Act limitations. Refer to IRM 21.5.6.4.5.1, C− Freeze − Refund Holds for more information. If the RSED is expired, the Refund Statute Control Date (RFSCDT) must be input with the adjustment. The only exception is if a formal notice of claim disallowance due to an untimely filed original return was previously issued by either certified/registered mail. If a notice of claim disallowance was previously issued, follow normal claim procedures. For additional information refer to IRM 25.6.1.10.2.5.2, Submission of Additional Information Necessary to Make a Determination on the Claim After the RSED and IRM 25.6.1.10.2.5.4, Reconsideration After the RSED Where Notice of Claim Disallowance Not Sent. |

Customer service representatives (CSRs) at a remote call site who have IDRS access and can review the account information necessary (Command Code (CC) RTVUE/TRDBV) to correct the math error, will input the math error correction when substantiation is received after the RSED has expired. If the CSR does not have access to the account information they should follow the referral procedures in IRM 21.5.2.3, Adjustment Guidelines – Research, and route the case to the campus Accounts Management (AM) paper function within your directorate.

Resolve math error inquiries received **within the 60-day period** as follows:

Contact the Enterprise Lead Gate or your designated lead/manager for assistance.

If assistance is unavailable or an answer to the taxpayers issue cannot be found then , complete an In-House e-4442 Referral.

Advise the taxpayer to allow 30 days for a written response.

Do not treat as an Unsubstantiated Protest.

Provide a written explanation to the taxpayer and request any needed information.

### Reminder:

Do not generate a -G freeze on these accounts per *IRM 21.5.4.3.1* , What Is Not Considered a Math Error ?.

Take the following actions when the taxpayer agrees with the math error:

If | And | Then |
---|---|---|

Agreement is not on an amended return | There is a zero or credit balance | Follow classified waste procedures in IRM 21.5.1.4.10, Classified Waste. |

### Reminder:

Review CIS to determine if an interim letter was issued. If an interim was sent, a closing letter is required.

Input TC 290 for .00 with Source Document and PC 6 to release the "–G" freeze.

Input TC 290 for .00, Non-Source Document (NSD) with a PDC for 1 cycle to release the "−A" freeze if no other issue involved.

Refer to IRM 3.12.3.25.2.6, *Field T-ALT>, Tax on Alternative Minimum Taxable Income Computer (EC 267)*, for Math Error Codes 226, 227, and 228 to assist in determining the appropriate method used to calculate AMT.

#### Math Error Substantiated Protest Processing

A Substantiated Protest occurs when taxpayer provides supporting information to indicate the math error condition is not correct. For a Substantiated Protest:

For math errors on Business Master File (BMF), a specific notice is sent to the taxpayer based on which form the error was found in (e.g., **not all inclusive** , CP 101 Math Error on Form 940 resulting in a net balance due, CP 102*Math error on Form 941, 943,944, or 945 resulting in a net balance due,*CP 103 Math error on Form CT-1 resulting in a net balance due, etc.). Research IDRS (e.g., CC BRTVU) to determine what the specific math error was and to find the specific notice sent, to determine how to correct the math error.

### Exception:

Follow procedures for FATCA Claims in IRM 21.8.1.12.14, 180 - Day Interest Free Period for Chapter Three and Chapter Four Withholding, or IRM 21.8.2.12.2, Form 1042, when processing responses to Form 1042-S ME Codes 430, 432, 433, 435, and 441.

The IAT xClaim Tool or another appropriate IAT tool with adjustment capabilities, can be used to work substantiated math error claims. Refer to IRM 21.2.2-2, Accounts Management Mandated IAT Tools.

Oral statement adjustments are limited to the amount shown on the original return. Do not reduce tax below the amount reported on the original return or allow credit more than the amount claimed on the original return without a written statement from the taxpayer.

### Exception:

The table below lists two exceptions to the oral statement adjustment limitation in (a) above.

There is no change to the income reported on the original return, and

Math verification was by-passed in original processing. The computer stops verifying the taxpayer's information at the point of error and computes the return based on the new figures. Math verify the return. If the tax per the return is wrong, change the tax to agree with the corrected figure and

### Example:

The taxpayer does not supply valid TINs for the dependents, math verification stops at the point of error. If the taxpayer provides the correct TINs and the computed tax on the return is wrong due to an addition error on the taxable income, change the tax to agree with the corrected taxable income since tax is a computational item.

The same is true for any of the income based credits such as EITC.

Verify if other math errors would have been issued that affected the amount of total tax, and the correction of these errors would have resulted in a reduction of total tax originally reported.

Make the appropriate adjustment to agree with the corrections

Advise taxpayer of the adjustment. If the taxpayer is expecting a refund and received only a portion of the refund as a direct deposit, the second refund will direct deposit. Refer to IRM 21.5.6.4.35.4, Refund Holds. For a mailed check advise the refund should be received in 4–6 weeks.

Direct deposits are only allowed on a current tax return year. See IRM 21.4.1.5.7.1, **Direct Deposit of Refunds,** and advise the taxpayer that their refund should be available in 2-3 weeks.

There is no change to the income reported on the original return, and

Math verification of the return indicates that an incorrect amount of tax from the tax tables was claimed on the return.

Make appropriate adjustment to tax to agree with the corrections.

Advise taxpayer of adjustment. If the taxpayer is expecting a refund and received only a portion of the refund as a direct deposit, the second refund will direct deposit. Refer to IRM 21.5.6.4.35.4, Refund Holds. For a mailed check advise the refund should be received in 4–6 weeks.

Direct deposits are only allowed on a current tax return year. See IRM 21.4.1.5.7.1, **Direct Deposit of Refunds,** and advise the taxpayer that their refund should be available in 2-3 weeks.

Do not ask the taxpayer to provide written documentation except for: missing tax forms or schedules, age verification for Child Tax Credit and EITC see, IRM 21.6.3.4, Credits Procedures, or when taxpayer is responding to a denial of exemption, Child and Dependent Care Credit, Child Tax Credit, and EITC due to a discrepancy with the date of death posted on CC INOLES. Refer to IRM 21.5.2.4.3 (5), Adjustments Requiring An Amended Return or Taxpayer Documentation, for information on requesting documentation by fax.

Validate the substantiation by verifying account information needed to allow adjustment. This may include reviewing several command codes such as CC INOLES for Social Security Number (SSN) verification or CC RTVUE/IMFOL or CC BRTVU/BMFOL to determine if the adjustment is appropriate.

### Example:

If the dependent’s SSN was invalid and Child Tax Credit was disallowed, after verifying the validity of the SSN, check the DOB to ensure the child qualifies for the credit.

If there is an -R freeze initiated by Return Integrity and Compliance Service (RICS) and/or Return Integrity Verification Operation (RIVO), **no - A freeze is present on IDRS,** and an adjustment is needed, input the adjustment using a hold code 1. For more information regarding RICS/RIVO involvement see IRM 21.5.6.4.35.3 -R freeze Overview for Accounts With Return Integrity and Verification Operations (RIVO) Involvement.

While math error cases (with exception of ME 653) will not be sent as a CAT-A referral, it is still appropriate to review for CAT-A criteria. This means the CAT-A criteria is used as a guideline to determine whether a math error will be worked as a substantiated or unsubstantiated math error case. If the case meets CAT-A criteria, treat it as an unsubstantiated math error case. Refer to *IRM 21.5.4.5.5* , Math Error Unsubstantiated Protest Processing. The procedures in (4) are the only **unsubstantiated** procedures that apply. Following these procedures will ensure the case is forwarded to Exam for review. No further actions are needed. To determine if the case meets CAT-A criteria, refer to the following IRMs:

IRM 21.5.3-2, Examination Criteria (CAT-A) - General,

IRM 21.5.3-3, Examination Criteria (CAT-A) - Credits,

IRM 21.5.3-4, First-Time Homebuyer Credit- Additional CAT-A Criteria,

IRM 21.8.1.2.10, Examination Criteria Cat-A International, for International claims,

IRM 21.8.2.2.12, Examination Criteria, for BMF cases.

Refer to IRM 21.6.3.4.2.7.13.1, EITC Math Error Reply, for specific EITC math error information.

Refer to *Exhibit 21.5.4-1* , Actions on Math Error Cases, for general procedures on math error cases.

If the account adjustment changes, adds or deletes a SSN, refer to IRM 21.6.1.7, Command Code DUPED and DDBCK, for instructions.

Refer to IRM 3.14.1.6.1.1.2, Social Security Numbers (SSN’s), for correction of entity issues involving invalid TINs.

Refer to IRM 3.21.263.8.7, Math Errors, for procedures on math errors involving individual taxpayer identification numbers (ITINs).

The receipt of Form 8862, Information to Claim Certain Refundable Credits After Disallowance, does not provide substantiation that the math error condition is not correct. Refer to IRM 21.6.3.5.1, Credit Recertification Math Errors, for more information.

If an open TC 420 (and no TC 576 or TC 570) is present on the module, regardless of the AIMS Status, and taxpayer submits supporting information to correct the math error condition:

Input TC 29X, for appropriate amounts.

Input any appropriate CRNs.

If the original return was filed electronically, use BS 00 and include IMFOLR print using the **Capture** button. Do not use BS 18.

Use the SC and RC that best describe the adjustment.

If taxpayer is faxing information during a telephone call, refer to *IRM 21.5.4.5.3* (2), *Processing Responses to Math Error Notices*

Contact the taxpayer for copy of original return.

If the taxpayer responds, follow procedures in the row above.

If the taxpayer does not respond, follow procedures in IRM 21.5.3.4.6.3, No Consideration Procedures.

When an open TC 420 and the account contains a TC 576 or TC 570, and the taxpayer files supporting information to correct the math error condition:

Input TC 470 closing code (cc) 94.

Input any appropriate CRNs.

Use the SC and RC(s) that best describe the adjustment.

Send taxpayer Letter 474C, or other letter that better describes the situation, explaining the action taken and, if there is a credit balance, why refund is being held.

### Reminder:

If the −G freeze has fallen off, reset the math error. *IRM 21.5.4.5.5* (3), Math Error Unsubstantiated Protest Processing.

Adjust penalties and interest if needed. Route the cases in (2) and (3) above to the Examination function shown on CC AMDISA. Notate on the routing slip "Substantiated Protest Allowed." For CIS cases, refer to IRM 21.5.1.5.2(7), Cases Currently Assigned in CIS.

#### Math Error Unsubstantiated Protest Processing

An Unsubstantiated Protest occurs when a taxpayer does not provide supporting documentation to correct the math error condition. If, after explanation, taxpayer does not agree with assessment, explain taxpayer's abatement rights, and the consequences of abatement (the case may be referred to Examination and the refund may be held). Ask whether taxpayer wishes to request abatement. An abatement request may be written or oral. Taxpayer is entitled to abatement even if he/she does not substantiate. After abatement, any assessment must be made pursuant to deficiency procedures.

### Reminder:

An unsubstantiated math error protest must be made within 60 days from the date of the math error notice. Due to unprecedented times, which caused delays in notice issuance, the taxpayer will be granted the 60-day protest period starting June 22, 2020 for notices that are dated earlier than June 22, 2020. This will be revised once the service is fully operational.

### Caution:

**Do not** follow unsubstantiated protest procedures for protests received after the 60-day period. Follow the procedures for claims not filed timely in IRM 21.5.3.4.6, No Consideration and Disallowance of Claims and Amended Returns.

If the amount claimed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ **≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡** , (refer to IRM 21.5.1.4.12, Tolerances) **do not** follow the procedures shown below. Adjust the account.

Before taking actions described in (4) and (5) below, check to see if the -G freeze is still on the module. A -G freeze is systemically released in 12 cycles. If the -G freeze has fallen off due to a delay in processing the response, the math error condition must be reset to avoid an unpostable condition. Take the following actions to reset the math error:

Input TC 290 .00 using blocking series (BS) 77 (with original return) or BS 78 (without original return).

If the original return was filed electronically, use BS 77 with a CC TRPRT or CC IMFOLR print attached. Do not use BS 78.

Use source code (SC) 6, hold code (HC) 3 and the reason code(s) (RC) that best describe the adjustment.

If taxpayer requests abatement, the following action is required:

### Reminder:

**If the −G freeze has fallen off, reset the math error. Refer to (3) above.**

Input TC 470 cc 94. **Failure to input will result in an unpostable** .

Input the abatement with TC 29X and any appropriate CRN(s).

Input the SC and the RC that best describe the adjustment.

Input a posting delay code for 1 cycle. **Failure to input a posting delay code will result in an unpostable** .

Adjust penalties and interest as appropriate.

Send taxpayer Letter 474C, or other letter that better describes the situation, explaining the action taken and, if there is a credit balance, why refund is being held.

### Caution:

Failure to input the posting delay on the TC 29X will cause the adjustment to unpost (Unpostable 154). The posting sequence for all Master Files is generally from the lowest numbered TC to the highest numbered TC. Refer to IRM 3.12.279.40, Cycling-In Transactions. The TC 29X input with a CC REQ54 will post before the input of the TC 470 using CC REQ77.

An adjustment to an account with a previously posted TC 160 requires a secondary TC 16X to prevent an Unpostable 334 RC 6 situation. When using BS 74 with PC 7, and the TC 160 does not need to be adjusted, a TC 160 for $.00 can be used.

Notate in CIS case notes, "Unsubstantiated Protest Allowed" , and close your control.

When the protest is unsubstantiated and the module is open on AIMS, process as follows:

### Reminder:

**If the −G freeze has fallen off, reset the math error. Refer to (3) above.**

Input TC 29X and any appropriate CRN(s).

Input the SC and the RC that best describe the adjustment.

Input a posting delay code for 2 cycles.

Route these cases to the Examination function shown on the AIMS print. Notate on the routing slip, "Unsubstantiated Protest Allowed."

If the case is being worked through the CIS, and CC DDBCK was used, route the case per DDBCK’s response.

If the abatement is on an Exempt Organization (EO) return, contact the EO Examination Classification Site. Refer to IRM 21.7.7.4.16, EO Claim Procedures, for the address. Inform them that a math error abatement requiring reassessment has been made. Give them the taxpayer's name, form number, master file tax (MFT), tax period, name control, employer identification number (EIN), and the amount. Classification sites will input TC 424 to secure these returns.

#### Multiple Math Error Responses

Multiple Math Error Responses could include agreements and protests.

Adjust the account for the substantiated amount using the appropriate blocking series.

Use the SC and the RC that best describe the adjustment.

### Reminder:

If the -G freeze has fallen off, reset math error. Follow procedures in *IRM 21.5.4.5.5* (3), Math Error Unsubstantiated Protest Processing.

Determine if the -G freeze is on the account. If the -G freeze has fallen off, refer to *IRM 21.5.4.5.5 (3)* , Math Error Unsubstantiated Protest Processing, to reset the math error.

Adjust the account for the unsubstantiated amount to post one cycle later.

Use the SC(s) and the RC(s) that best describe the adjustment.

Route these cases to the Examination function. Notate on the routing slip, "Unsubstantiated Protest Allowed" .

### Reminder:

Prior to adjusting the account, calculate the correct amount of tax for each math error adjustment.

Adjust the account for the substantiated amount.

Use SC 2 and HC 0 to allow the substantiated portion refund.

Suspend case until adjustment posts.

Determine if the -G freeze is on the account. If the -G freeze has fallen off, refer to *IRM 21.5.4.5.5(3)* , Math Error Unsubstantiated Protest Processing to reset the math error.

Adjust the account for the unsubstantiated amount.

Use the SC and RC(s) that best describe the adjustment.

Route these cases to the Examination function. Notate in the CIS case notes, "Unsubstantiated Protest Allowed" .

#### Math Error with Injured Spouse

Refer math error inquiries where the taxpayer filed an original return with Form 8379, Injured Spouse Allocation, (TC 150, BS 92), as follows:

Adjust the account (refer to *IRM 21.5.4.5.4* , Math Error Substantiated Protest Processing).

Use HC 1 on the adjustment to prevent release of the overpayment.

Input taxpayer's daytime telephone number using CC TELEA.

Note the issue involves both a math error and an injured spouse claim.

Provide the validated information necessary for the AM caseworker to be able to adjust.

Input a history item or close your control base: 4442TOXX (XX=location where original return was filed - e.g., Andover = 08), SUBMATHERR, INJSPCLAIM.

e-4442 will automatically create control input.

Request the original from files and if unable to secure, request taxpayer to fax a copy of the injured spouse claim.

Open a control base to rework the injured spouse claim per IRM 21.4.6, Refund Offset.

Reassign the case to Injured spouse to be worked and the allocations determined.

Input a History Item, MEAGRDMMDD (MMDD = month/day).

Input taxpayer's daytime telephone number using CC TELEA.

If an open control is present, coordinate any action with the employee having the open control per IRM 21.5.2.3, Adjustment Guidelines - Research.

## Published by

### PRESH TALWALKAR

I run the MindYourDecisions channel on YouTube, which has over 1 million subscribers and 200 million views. I am also the author of The Joy of Game Theory: An Introduction to Strategic Thinking, and several other books which are available on Amazon.

(As you might expect, the links for my books go to their listings on Amazon. As an Amazon Associate I earn from qualifying purchases. This does not affect the price you pay.)

By way of history, I started the Mind Your Decisions blog back in 2007 to share a bit of math, personal finance, personal thoughts, and game theory. It's been quite a journey! I thank everyone that has shared my work, and I am very grateful for coverage in the press, including the Shorty Awards, The Telegraph, Freakonomics, and many other popular outlets.

I studied Economics and Mathematics at Stanford University.

People often ask how I make the videos. Like many YouTubers I use popular software to prepare my videos. You can search for animation software tutorials on YouTube to learn how to make videos. Be prepared--animation is time consuming and software can be expensive!

Feel free to send me an email [email protected] . I get so many emails that I may not reply, but I save all suggestions for puzzles/video topics.

### MY BOOKS

If you purchase through these links, I may be compensated for purchases made on Amazon. As an Amazon Associate I earn from qualifying purchases. This does not affect the price you pay.

**Mind Your Decisions** is a compilation of 5 books:

**The Joy of Game Theory** shows how you can use math to out-think your competition. (rated 4.2/5 stars on 200 reviews)

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**Mind Your Puzzles** is a collection of the three "Math Puzzles" books, volumes 1, 2, and 3. The puzzles topics include the mathematical subjects including geometry, probability, logic, and game theory.

**Math Puzzles Volume 1** features classic brain teasers and riddles with complete solutions for problems in counting, geometry, probability, and game theory. Volume 1 is rated 4.4/5 stars on 75 reviews.

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### KINDLE UNLIMITED

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Currently you can read most of my ebooks through Amazon's "Kindle Unlimited" program. Included in the subscription you will get access to millions of ebooks. You don't need a Kindle device: you can install the Kindle app on any smartphone/tablet/computer/etc. I have compiled links to programs in some countries below. Please check your local Amazon website for availability and program terms.

### MERCHANDISE

Grab a mug, tshirt, and more at the official site for merchandise: **Mind Your Decisions at Teespring**.

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## 14.21: Section 5.4 Answers - Mathematics

We know that the sign of the derivative tells us whether a function is increasing or decreasing for example, when $f'(x)>0$, $f(x)$ is increasing. The sign of the second derivative $f''(x)$ tells us whether $f'$ is increasing or decreasing we have seen that if $f'$ is zero and increasing at a point then there is a local minimum at the point, and if $f'$ is zero and decreasing at a point then there is a local maximum at the point. Thus, we extracted information about $f$ from information about $f''$.

We can get information from the sign of $f''$ even when $f'$ is not zero. Suppose that $f''(a)>0$. This means that near $x=a$, $f'$ is increasing. If $f'(a)>0$, this means that $f$ slopes up and is getting steeper if $f'(a) Figure 5.4.1. $f''(a)>0$: $f'(a)$ positive and increasing, $f'(a)$ negative and increasing.

Now suppose that $f''(a) 0$, this means that $f$ slopes up and is getting less steep if $f'(a) Figure 5.4.2. $f''(a) Example 5.4.1 Describe the concavity of $ds f(x)=x^3-x$. $ds f'(x)=3x^2-1$, $f''(x)=6x$. Since $f''(0)=0$, there is potentially an inflection point at zero. Since $f''(x)>0$ when $x>0$ and $f''(x) 0$.

Note that we need to compute and analyze the second derivative to understand concavity, so we may as well try to use the second derivative test for maxima and minima. If for some reason this fails we can then try one of the other tests.

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## The General Multiplication Rule

Let's look again at the experiment from Example 1 in Section 5.3.

Consider the experiment where two cards are drawn without replacement. (*Without replacement* means one is drawn and then the second is drawn without putting the first one back.) Define events E and F this way:

E = the first card drawn is a King

F = the second card drawn is a King

How would we find P(E and F)?

We know from Example 1 that E and F are not independent, so we know we can't use the Multiplication Rule for Independent Events. It's probably not too difficult to see how we might do it, though.

P(E and F) | = P(first is King and second is King) |

= P(first is King)&bullP(second is King given first is King) | |

= (4/52)(3/51) | |

&asymp 0.0045 |

Or in other words, P(E and F) = P(E) &bull P(F|E)

This idea is actually a version of the *Multiplication Rule for Independent Events*, and is called the *General Multiplication Rule*.

#### General Multiplication Rule

The probability that two events E and F both occur is

Let's try a new probability experiment. This time, consider a bag of marbles, containing 10 red, 20 blue, and 15 green marbles. Suppose that two marbles are drawn without replacement. (The first marble is not put back in the bag before drawing the second.)

What is the probability that *both* marbles drawn are red?

Let's define a couple events:

We want P(E and F). Using the General Multiplication Rule, we see

P(E and F) = P(E) &bull P(F|E) = (10/45) &bull (9/44) &asymp 0.0455

## Selection Methods

### Tell Me about Yourself

How to answer that famous “tell me about yourself” question in an interview.

A clinical selection approach is probably the most common selection method, and it involves all who will be making the decision to hire a candidate. The decision makers review the data and, based on what they learn from the candidate and the information available to them, decide who should be hired for a job. Because interviewers have a different perception about the strengths of a candidate, this method leaves room for error. One consideration is disparate treatment, in which one’s biases may result in not hiring candidates based on their age, race, or gender. One way to handle this and limit the personal stereotypes and perceptions of the interviewers is to use a statistical method in hiring.

In the statistical method, a selection model is developed that assigns scores and gives more weight to specific factors, if necessary. For example, for some jobs, the ability to work in a team might be more important, while in others, knowledge of a specific computer program is more important. In this case, a weight can be assigned to each of the job criteria listed. For example, if the job is a project manager, ability to work with the client might be more important than how someone dresses for the interview. So, in the example shown in Figure 5.4 “Sample Selection Model, with Sample Scores and Weighting Filled In”, dress is weighted 1, while being able to give bad news to a client is weighted 5. In the example, the rating is multiplied by the weight to get the score for the particular job criteria. This method allows for a fairer process and can limit disparate treatment, although it may not limit disparate impact. A statistical method may work like this: you and the hiring team review the job analysis and job description and then determine the criteria for the job. You assign weights for each area and score ranges for each aspect of the criteria, rate candidates on each area as they interview, and then score tests or examine work samples. Once each hiring manager has scored each candidate, the hiring team can compare scores in each area and hopefully hire the best person in the best way. A sample candidate selection model is included in Figure 5.4 “Sample Selection Model, with Sample Scores and Weighting Filled In”.

With the statistical approach, there is more objectivity than with the clinical approach. Statistical approaches include the compensatory model, multiple cutoff model, and the multiple hurdle model. In the compensatory model , a similar method of scoring is used as the weighted model but permits a high score in an important area to make up for a lower score in another area. In our Figure 5.4 “Sample Selection Model, with Sample Scores and Weighting Filled In” example, ability to give bad news to a client might outweigh a test score. These decisions would be made before the interviews happen.

A multiple cutoff model requires that a candidate has a minimum score level on all selection criteria. In our Figure 5.4 “Sample Selection Model, with Sample Scores and Weighting Filled In” example, the candidate may be required to have a score of at least 2 out of 5 on each criteria. If this was the case, the candidate in Figure 5.4 “Sample Selection Model, with Sample Scores and Weighting Filled In” scored low on “bad news to a client,” meaning he or she wouldn’t get the job in a multiple cutoff model. In the multiple hurdle model , only candidates with high (preset) scores go to the next stages of the selection process. For example, the expectations might be to score a 4 on at least three of the items in Figure 5.4 “Sample Selection Model, with Sample Scores and Weighting Filled In”. If this were the case, this candidate might make it to the next level of the selection process, since he or she scored at least a 4 on three criteria areas.

Once the discussion on whom to hire has occurred and a person has been selected, the final phase of the process is to make an offer to the candidate. This is discussed in Section 5.5 “Making the Offer”.

Figure 5.4 Sample Selection Model, with Sample Scores and Weighting Filled In

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