Now they are known for going with the amount of 'risk' you want to take. (Translation: How much cheating do you want me to do on your account?)
Talk about taking my comments out of context. The last thing a CPA should do for his client is to even let him think about cheating. There are plenty of ways to lower taxes and plent of ways to increase them. Cheating is one of the ways to increase them while getting a long rest. In fact I have an ex-cpa friend who will be spending the next 70 months with his clients on an all expense paid vacation. That kind of risk is not only immoral its stupid.
The true evaluation of risks comes into play when one may want to take a posistion on a tax issue that the IRS is not likely to agree with. There are many such issues that the IRS has been wrong on and will continue to be. In that case their are various authorities on which one can take a posistion that is completely legal but may require one to fight in court over in order to pervail.