McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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Yong recently paid his accountant $10,000 for elaborate tax planning strategies that exploit the timing strategy.Assuming this is an election year and there could be a power shift in the White House and Congress, what is a potential risk associated with Yong's strategies?