In the March online edition of The Tax Adviser, members of Andersen’s Tax Controversy team – Jeffrey Malo, Deanne Morton, Daniel Nettles, and Leland Quinn – examine the practical and legal implications of a return preparer’s reliance on tax advice from third parties. The Tax Practice Responsibilities column concludes that preparers and other advisors should define and document their respective roles at the outset of an engagement, rather than waiting for a controversy to arise. The article also provides practical guidance on when reliance is appropriate, how to evaluate the credibility and independence of outside advisors, and steps preparers can take to protect themselves and their clients.