Smith is a tax accountant holding a CPA license in State X. Although Smith is not a member of the AICPA, State X has adopted the AICPA standards as part of its licensing rules and regulations. Hence, Smith is bound by such standards as a condition of retaining his license. In a prior tax year, Smith's client was subjected to an extensive IRS audit, resulting in the disallowance of certain tax deductions. Smith vehemently contested the disallowance, believing that the client has clearly met appropriate legal standards to sustain the deductions. In order to conclude the matter, since the adjustments were not significant financially, the taxpayer agreed to the disallowance and attendant tax assessments. No closing agreement was entered into as regards future tax years. The following year, the client experienced the same costs giving rise to the claimed deductions, but they were significantly greater in dollar amount. At Smith's urging, and despite the prior years' audit, the taxpayer claimed the deductions on his tax return. Was Smith's recommendation appropriate? Discuss.