According to Statement on Standards for Tax Services No

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

A) if the position is frivolous and disclosed on the tax return.
B) if the position complies with the standards imposed by the applicable tax authority.
C) only if the position meets the "more likely than not" standard.
D) only if the position meets the "clear and convincing evidence" standard.
E) None of these.