Pregunta:
Under SSTS No. 1, is a member obligated to advise their clients regarding potential IRS penalties associated with recommended tax positions?
Autor: Christy MRespuesta:
Yes Under SSTS No. 1 ¶6, members should advise their clients of any potential penalties as well as any opportunities to avoid them by disclosing a given position on the return.
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Autor
Christy M