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

---

Definitions:

Host Cells

Cells that are invaded and potentially utilized by a virus or another organism to reproduce or sustain itself.

Togaviruses

A family of viruses that includes both the alphaviruses and rubiviruses, which can cause diseases in humans and animals.

Nucleic Acid

A complex organic substance present in living cells, especially DNA or RNA, whose molecules consist of many nucleotides linked in a long chain.

Enveloped Viruses

Enveloped viruses are viruses that have a lipid bilayer membrane derived from the host cell membrane surrounding their capsid, aiding in infection processes.