According to Statement on Standards for Tax Services No. 1, a tax practitioner can recommend a tax return position:

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Quizplus · Accepted Answer

According to Statement on Standards for Tax Services No. 1, a tax practitioner can recommend a tax return position if it complies with the standards imposed by the applicable tax authority. This means that the position must be consistent with the tax law and regulations of that particular authority. The "more likely than not" standard and "clear and convincing evidence" standard are higher standards of proof used in tax law, but they are not necessary in every situation. The option about a frivolous position is not a valid recommendation as it goes against ethical standards.