Read the article "Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Discuss whether you agree or disagree with the authors that corporate social responsibility is associated with tax avoidance. Why or why not? Discuss how the FASB Interpretation No. 48, also known as FIN 48, can provide a unique opportunity to estimate the strength of a firm's tax positions by eliminating any inconsistency in accounting for uncertain tax positions in financial statements certified in accordance with U.S. GAAP. Describe the IRS's Tax Accrual Work paper (TAW) Policy as it requires business taxpayers to provide the IRS with a roadmap to their potential tax deficiencies. Do you think the IRS's goal with the TAW policy is to make CPAs and other tax preparers' quasi-IRS employees responsible for enforcing the tax law?