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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.)
Copyright © 2009 by American Institute of Certified Public Accountants, Inc. New York, NY 10036-8775 All rights reserved. For information about the procedure for requesting permission to make copies of any part of this work, please visit www.copyright.com or call (978) 750-8400. 1 2 3 4 5 6 7 8 9 0 TD 0 9
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 . . . . . . . . ....