According to the Statements on Standards for Tax Services$,$ what belief should a CPA have before taking a$$ pro$-$taxpayer position on a tax$$ return?

Question content area bottom

Part $1$

A$.$

The CPA should stand on the belief that his or her position might hold up in court if ever audited by the IRS.

B$.$

The CPA should have a good faith belief that his or her position has a realistic possibility of being sustained administratively or judicially on its merits if challenged.

C$.$

The CPA should always take a$$ pro$-$taxpayer position on a tax return since the primary duty is to the$$ client, not the IRS.

D$.$

The CPA should always take a$$ pro$-$taxpayer position on a tax return as long as they believe they are in the ethical boundaries of their$$ client's loyalty.