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How Does a Taxpayer Determine If "Substantial Authority" Exists for a Tax

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How does a taxpayer determine if "substantial authority" exists for a tax treatment the taxpayer desires to adopt?


Definitions:

Kangaroo Care

A method of newborn care where babies are kept skin-to-skin with a parent, typically the mother, to enhance bonding, warmth, and feeding.

Stimulation

The action of arousing or encouraging something to happen or develop, often referring to biological, emotional, or cognitive processes.

Overprotective

Characterized by excessive measures taken to guard against potential risks or harm, often in the context of parenting, leading to restrictions that can inhibit independence and growth.

Low Self-Esteem

A feeling of unworthiness and a lack of confidence in one's own abilities or worth.

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