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Tax Lawyer, Vol. 53, No. 3 STANDARDS OF TAX PRACTICE STATEMENT 733 733 STANDARDS OF TAX PRACTICE STATEMENT The following Standards of Tax Practice Statement is issued for the guidance of tax practitioners. It was prepared by the Committee on Standards of Tax Practiic of the Section of Taxation of the American Bar Association. The Statement was reviewed before issuance by the Council of the Section of Taxation. The Statement has not been approved by the Section or by the American Bar Associaatio...