position_standards - 20 15 10 5 Frivolous position 0...

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100% Certain taxpayer victory 95% 90% 85% 80% 75% 70% 65% 60% 51% More-likely-than-not 50% 45% 40% Substantial authority 33% Realistic possibility 30% 25% Reasonable basis
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Unformatted text preview: 20% 15% 10% 5% Frivolous position 0% Certain taxpayer loss Probability of success (non-tax-shelter disputes) Tax return positions...
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