(2) Briefly 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, (l) 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 (2) Briefly 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, (l) 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