AICPA SSTS#1 Requires That a Client's Tax Return Position

question 42

Multiple Choice

AICPA SSTS#1 requires that a client's tax return position:

• A) Have a realistic possibility of being sustained if challenged by the Treasury of in the courts.
• B) Be supported by substantial authority.
• C) Agree with all pertinent IRS interpretations of the tax law.
• D) Follow all interpretations of the tax law that were reflected on the immediately prior tax year's return.