The Requirement That There Should Be Reasonable Support for a Tax

question 23

Multiple Choice

The requirement that there should be reasonable support for a tax return position before a CPA recommends it to a client most directly aligns with which tax standard?

• A) The tax return should not be based on a frivolous position
• B) There is a realistic possibility of success if the tax position is challenged
• C) It is more likely than not that the tax position will be upheld if challenged
• D) Contingent fees cannot be accepted when providing tax services for an audit client

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Definitions:

Busy Street

A street characterized by a high volume of pedestrian or vehicular traffic.

Homophobia

An irrational or phobic fear of gay men and lesbian women. See also anti-gay prejudice; heterosexual bias.

Phobic Fear

An irrational and intense fear of a specific object, situation, or activity, leading to significant anxiety and avoidance behaviors.