According to Statement on Standards for Tax Services No

question 110

Multiple Choice

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

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

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The quality or state of being prepared to do something; readiness.

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