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.