The "Statement on Practice in the Field of Federal Income Taxation" includes all of the following areas of mutual competence except

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The "Statement on Practice in the Field of Federal Income Taxation" includes guidelines for areas of mutual competence between attorneys and certified public accountants in the field of federal income taxation. The areas of mutual competence include preparing federal income tax returns, representing taxpayers before the U.S. Tax Court, and determining the tax effect of proposed transactions. However, representing clients in criminal investigations is not included in this statement.