Introduction Form $8275($Hev$.8-2013)$

Pape $2$

Part IV Explanations $($continued from Parts I and$/$or II$)$

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Form $8275($Rov$.8-2013)$

You are preparing the tax return for a new client. You see a deduction you believe to be frivolous $($and therefore a violation of SSTS $1).$ Your client insists on taking the deduction.

Take a look at US Fed Form $8275$ and Form $8275-$R$.$ Think about the situation described above. Assume there is not a clear answer as to the sustainability of the claim that will allow the deduction. Briefly explain the advantage of filling out the form and why you might be reluctant to fill it out the form. Is there a better alternative?