returns. While there are many black and white areas, there are even more gray areas in the tax law. Some of those are more gray than others. If you have a return that is 100% audit proof, I would argue you are doing it wrong and leaving money on the table.

Secondarily, if my client wants to be more aggressive, I’m not afraid of the IRS, but I tell them, they will pay me to defend them, unless it is an error I make. So the idea that CPA’s don’t want to do it because it would take too much time is false, because most CPAs worth their salt are charging for that service.