The Internal Revenue Code allows the IRS to impose penalties on tax preparers when they recommend tax return positions to clients, and those recommended positions have insufficient support within the tax law. Please provide the two standards a tax preparer can satisfy to avoid a penalty. In other words, how confident must a tax preparer be when they recommend tax positions and sign tax returns (4 points)? The Internal Revenue Code allows the IRS to impose penalties on tax preparers when they recommend tax return positions to clients, and those recommended positions have insufficient support within the tax law. Please provide the two standards a tax preparer can satisfy to avoid a penalty. In other words, how confident must a tax preparer be when they recommend tax positions and sign tax returns (4 points)