Levels of Confidence for Tax Return Positions Chart
Resources
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
Abstract green image
Resources

Levels of Confidence for Tax Return Positions Chart

2 years ago · 62.5 KB Download

SECTION

EXCLUSIVE

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

Reserved for Tax Section members

Already a Tax Section member?

Log in with your AICPA account
 
Forgot email?
Forgot password?

Not a Tax Section member?

Discover the benefits of AICPA membership and Tax Section membership. To gain access to exclusive content, your first step is to join the AICPA.

Learn more

Exclusively for

Mentioned in this article

Topics

Tax

Subtopics

Manage preferences

Related content