One a highly technical tax issue, two CPA's in the same firm disagree on a position that will affect two clients' tax returns. Both CPA's are well-qualified, recognized experts in the area of taxes, the tax issue has exactly the same application to both clients. a. What substantive standard(s), both under the Internal Revenue Code and Circular 230, might the CPA's need to meet to be able to take their respective yet opposite positions on the clients' separate returns? b. Assume that the two CPA's ultimately come to conflicting conclusions about the tax issue, but both are signing preparers for their respective clients. Can the two CPA's sign returns on behalf of the firm with contrary positions for two different clients