(1) Tax avoidance is what CPAs help their clients do every day and of course is perfectly legal.*** Tax evasion is criminal. What's the difference? (Don't be too brief or you won't earn two points.) *** "The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted." - United States Supreme Court (1935). (2) Briefly (i) describe the circumstances in which you, as a CPA and tax return preparer, are allowed to use estimated numbers on a client's tax return, (ii) identi- fy very specifically the relevant authority, and (iii) explain what, if any, special dis- closure might be required (or required in certain circumstances) when estimates are used