According to Statement on Standards for Tax Services No

question 81

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 these.

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Definitions:

Neurologic Visual Disorder

A condition affecting the nervous system that leads to visual impairments.

Peak Sensitivity

The highest level of responsiveness to a stimulus or range of stimuli by sensory systems.

Nanometers

A unit of measurement equal to one billionth of a meter, commonly used to measure wavelengths of light and the scale of atoms and molecules.

Rods

Photoreceptor cells in the retina that are sensitive to low light levels and provide black-and-white vision.