Final answer:
It is true that tax outcomes can differ for a taxpayer when exploring and potentially acquiring a new business that differs from their current one, as tax treatments for related expenses are subject to specific IRS rules and depend on the nature of the expenses incurred.
Step-by-step explanation:
The statement regarding whether a taxpayer can get different tax results based on the acquisition of a business unrelated to their current operations is somewhat complex and can be true under certain circumstances. When a taxpayer investigates a new business venture that is not the same as or similar to their existing business, the costs can be considered start-up expenses, and the ability to deduct these expenses may depend on whether the business was actually acquired and the nature of the expenses. Mandatory expenses like due-diligence costs when acquiring a business can often be capitalized and deducted over time after the acquisition is completed. However, if the business is never acquired, these expenses could be considered as nondeductible personal expenses or could be currently deductible, subject to specific IRS rules and the taxpayer's circumstances.