Houston Has Found Conflicting Authorities That Address a Research Question

question 46

Essay

Houston has found conflicting authorities that address a research question for one of his clients. The majority of the authorities provide a favorable answer for his client. Nonetheless, there are several authorities that provide an unfavorable answer. Houston estimates that if the client takes the more favorable position on its tax return there is approximately a 60 percent chance that the position will be sustained upon audit or judicial proceeding. If the client takes this position on its tax return, will Houston be subject to penalty? Will the client potentially be subject to penalty?

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Definitions:

Idiographic

Pertaining to the study or method of understanding the unique aspects of individual cases or entities.

High Reliability

Refers to systems or organizations operating in a manner that minimizes errors and maximizes safety and efficiency.

Inadequate Standardization

A situation where procedures, methods, or practices lack consistency or uniformity, leading to variability in outcomes or assessments.

Standardization

The process in which a test is administered to a large group of people whose performance then serves as a standard or norm against which any individual’s score can be measured.