According to Statements on Standards for Tax Services No

question 65

Multiple Choice

According to Statements on Standards for Tax Services No. 1, a tax practitioner can recommend a tax return position:

• A)if the position is frivolous and disclosed on the tax return.
• B)if the position complies with the standards imposed by the applicable tax authority.
• C)only if the position meets the "more likely than not" standard.
• D)only if the position meets the "clear and convincing evidence" standard.
• E)None of the choices are correct.

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Definitions:

Belief System

A coherent set of convictions or principles that shape an individual's perception of the world and influence their behavior and decision-making.

Professional Performance

The level of competency and skill demonstrated by a professional in their field of work.

Systemic Theory

A theory that views any system (e.g., ecological, biological, social) as a complex set of elements that interact with each other and must be understood as a whole.

Communication

The act or process of using words, sounds, signs, or behaviors to express or exchange information or to express ideas, thoughts, feelings, etc., to someone else.