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According to Statements on Standards for Tax Services No. 1, a tax practitioner can recommend a tax return position:
Personality Traits
Enduring characteristics that describe an individual's behavior.
Emotional States
The internal conditions that arise in response to external stimuli, influencing mood and feelings.
Aptitudes
Natural abilities or talents that make it easier for an individual to learn certain skills or perform certain tasks.
Values
Core beliefs or standards that guide and motivate attitudes and actions, reflecting what is important to an individual or society.
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