Which of the following statements regarding ethical responsibilities is not true (i.e., is false)? You are allowed to skip questions on tax returns if it is not significant in determining taxable income and the information is not readily available. OA CPA may generally rely on information given to them by clients without any verification of such information. Neither the Code nor regulations require taxpayers to file amended returns to correct discovered errors in previously-filed returns. The general standard to take a "return position" is "more likely than not" (greater than 50%). A taxpayer is allowed to use estimates of income if the actual number is not practical to obtain and if the taxpayer discloses the use of the estimate on the return.