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Which is the LOWEST standard that a member should observe when recommending tax return positions or preparing tax returns? Realistic possibility of success standard Reasonable

Which is the LOWEST standard that a member should observe when recommending tax return positions or preparing tax returns? Realistic possibility of success standard Reasonable basis standard Substantial authority standard More likely than not standard
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Which is the LOWEST standard that a member should observe when recommending tax return positions or preparing tax returns? Realistic possibility of success standard Reasonable basis standard Substantial authority standard More likely than not standard

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