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Levels of Confidence for Tax Return Positions Chart

Apr 25, 2019 · 62.5 KB Download

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For taxes, the level of confidence in a particular position means the level of authority needed for either a taxpayer or a preparer to avoid the relevant penalty. Access this chart for an overview of what more likely than not, substantial authority, realistic possibility of success and reasonable basis standards mean – and how these standards impact taxpayer and practitioner penalties.

Download the Levels of Confidence for Tax Return Positions Chart

File name: levels-of-confidence-for-tax-return-positions-chart.pdf

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