Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 78

A taxpayer's records are destroyed by fire. A CPA prepares the tax return based on estimates and other indirect information she has obtained. Under the SSTS, she should:
A) Disclose the use of estimates to the IRS.
B) Not disclose the use of estimates to the IRS.
C) Charge the taxpayer a double fee.
D) Not prepare a return based on estimates.
E) Have an attorney prepare the return. Explain your answer.