Statements on Standards for Tax Services Issued by the Tax Executive Committee

Statements on Standards for Tax Services

Issued by the Tax Executive Committee ®

1–7

November 2009

american institute of certified public accountants

Statement on Standards for Tax Services No. 1, Tax Return Positions Statement on Standards for Tax Services No. 2, Answers to Questions on Returns Statement on Standards for Tax Services No. 3, Certain Procedural Aspects of Preparing Returns Statement on Standards for Tax Services No. 4, Use of Estimates Statement on Standards for Tax Services No. 5, Departure From a Position Previously Concluded in an Administrative Proceeding or Court Decision Statement on Standards for Tax Services No. 6, Knowledge of Error: Return Preparation and Administrative Proceedings Statement on Standards for Tax Services No. 7, Form and Content of Advice to Taxpayers

(Supersedes Statement on Standards for Tax Services Nos. 1–8 effective January 1, 2010.)

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Contents of Statements

Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Ongoing Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Statement on Standards for Tax Services No . 1, Tax Return Positions . . . . 9 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Statement . . . . . . . . ....