Which of the following is not something the CPA should do in tax planning? uncritically...

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Accounting

Which of the following is not something the CPA should do in tax planning?
uncritically accept the client's explanations for assumptions and representations.
establish the relevant background facts.
consider the reasonableness of the assumptions and representations.
consider the business purpose and economic substance of the transaction, if relevant to the tax consequences of the transaction.
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