Income Taxes F30-18b

Is this statement true?

If it is more likely than not that the position will be sustained upon audit by the IRS, then income tax expense is not reduced and an additional tax liability is recognized. No benefit is recognized in the current year.

False.  If it is not more likely than not that the position will be sustained upon audit by the IRS, then income tax expense is not reduced and an additional tax liability is recognized. No benefit is recognized in the current year.