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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?
God as Warm
A conceptualization of a divine being or deity characterized by qualities of warmth, care, and nurturance, often found in religious and spiritual discourses.
Gestalt Therapy
A form of psychotherapy that emphasizes personal responsibility and focuses on the individual's experience in the present moment.
Mindfulness Techniques
A range of practices and exercises aimed at cultivating a state of focused attention and awareness on the present moment.
Here and Now
A term often used in psychotherapy emphasizing the importance of focusing on the present moment and the current circumstances in an individual's life.
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