According to Statement on Standards for Tax Services No

question 4

Multiple Choice

According to Statement 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:

Mobile

Pertaining to technology, devices, or services that are portable, allowing for voice and data communications on the go.

Open-source

Pertaining to software for which the original source code is made freely available to be redistributed and modified.

Social

Relating to society or its organization; pertaining to activities in which individuals communicate or interact with others.

Utility Computing

A computing model where computing resources are provided as a metered service similar to utilities such as electricity.