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B is corrent. The requirement is to determine which circumstance involving the recommendation of a return position would be a violation of the Standards for Tax Services. Generally, a CPA should not recommend a return position unless there is a realistic possibility of it being sustained if it is challenged.
A is incorrect since whether a position has a realistic possibility of success depends upon the weight of all authority, including a well-reasoned treatise or article in a recognized professional tax publication.
C is incorrect because a CPA should advise a client of the potential penalty consequences of any recommended tax position.
D is incorrect because a return position that does not meet the realistic possibility standard can be taken so long as the position has a reasonable basis for success and is disclosed on the tax return.