SMAART Tax
Home

Tax Services

Corporate Income TaxIndividual Income TaxInternational Income TaxEstate Income TaxFlorida 1031 ExchangeNonprofit Tax ServicesTax PlanningIRS DefenseIRS Debt ReductionExpats / Expatriate TaxTax Court RepresentationFederal TaxState & Local TaxTax Risk ServicesTransfer PricingBusiness Incentives & Tax CreditsTax ComplianceUS Inbound TaxM&A TaxIRS Tax AdvocateOutbound TaxTax Treaty PlanningFIRPTA & Foreign Real EstateForeign Business Expansion

More

AboutTax Resources
+1 (305) 819-3675

Tax Risk Services · Insights

Tax Risk Services insights

Plain-English tax guidance on tax risk services from our CPAs and Enrolled Agents.

Explore Tax Risk Services
Individual Tax PreparationBusiness & Corporate TaxTax Planning & StrategyBusiness Tax CreditsIRS Audit DefenseTax Debt ResolutionInternational TaxState & Local Tax (SALT)Estate Income TaxFlorida 1031 ExchangeNonprofit Tax ServicesExpats / Expatriate TaxTax Court RepresentationFederal TaxTax Risk ServicesTransfer PricingTax ComplianceUS Inbound TaxM&A TaxIRS Tax AdvocateOutbound TaxTax Treaty PlanningFIRPTA & Foreign Real EstateForeign Business Expansion
Uncertain Tax Positions: How Small Businesses Keep Aggressive Positions Defensible
Tax Risk Services
Mar 9, 2026·6 min read

Uncertain Tax Positions: How Small Businesses Keep Aggressive Positions Defensible

An uncertain tax position isn't a problem — an undocumented one is. Here's how to identify where uncertainty lives, build the file that defends it, and know when a written opinion is worth the cost.

SMAART Tax Team
Tax Return Position Standards: Reasonable Basis, Substantial Authority, and When to Disclose
Tax Risk Services
Feb 24, 2026·6 min read

Tax Return Position Standards: Reasonable Basis, Substantial Authority, and When to Disclose

Every position on your return carries a confidence level the IRS recognizes by name. Knowing where a position lands — reasonable basis, substantial authority, or more-likely-than-not — decides whether you need to disclose it and whether a penalty can stick.

SMAART Tax Team
Tax-Risk Management for Small Businesses: Building a Framework Before Problems Materialize
Tax Risk Services
Feb 10, 2026·6 min read

Tax-Risk Management for Small Businesses: Building a Framework Before Problems Materialize

Tax risk isn't a single event — it's exposure spread across your entities, your records, and the positions you take. A simple framework surfaces that exposure and shrinks it before the IRS ever calls.

SMAART Tax Team

Have a tax question we can help with?

Book a free consultation. We'll review your situation, quote a fixed fee, and show you exactly what we'd do differently — no pressure.

+1 (305) 819-3675