Joe wants to take a position contrary to the IRS position on his tax return. You are Joe's accountant. What should you do when preparing Joe's federal tax return under the following scenarios assuming that Joe is willing to take the position and understands the potential consequences: - - You have substantial authority for the position - take the position and do not need to disclose You have realistic possibility - take the position, but disclose You have reasonable basis - take the position, but disclose