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:

Social Loafing

The phenomenon where individuals exert less effort to achieve a goal when they work in a group than when they work alone.

Mimicking

Mimicking involves imitating or copying someone else's actions, speech, or expressions, often as a way to learn, fit in, or as a form of social interaction.

Natural Mimicry

The adaptive resemblance of one species to another, which provides protection or other advantages in the natural environment.

Empathy

The capacity to comprehend and empathize with someone else's emotions by seeing things from their perspective.