A Client Wants to Take a Tax Return Position with Less

question 73

Multiple Choice

A client wants to take a tax return position with less than a 10% probability of being upheld in court. The CPA should

• A)take the client's desired position, but not sign the tax return.
• B)inform the client that the position does not have a realistic possibility of success.
• C)ask the client to sign a waiver of his right to sue the CPA in the event the IRS disallows the position.
• D)take the client's desired position and sign the return as usual.

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Definitions:

Attention Deficit Hyperactivity Disorder

A neurodevelopmental disorder characterized by a persistent pattern of inattention, hyperactivity, and impulsivity that interferes with functioning or development.

Apgar Scale

A quick assessment performed on a newborn at 1 and 5 minutes after birth, measuring five vital criteria to evaluate the baby's physical condition.

Body Temperature

The measure of the warmth or coldness of the human body, which is maintained within a narrow range essential for normal bodily functioning.

Reflex Irritability

An involuntary reaction or response to stimuli, indicative of the nervous system's functional status.