It used to be you could always count on a handful of people to look out for your interests, like your doctor, your clergyman and your accountant. Now you might be wary of that last one. As of Jan. 1 tax preparers can get hit with Internal Revenue Service fines (of $1,000 or more) and career-damaging disciplinary actions if they sign returns that take especially iffy tax-savings positions—specifically, those that don't have at least a 51% chance of winning in court.
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