Our role, based upon the laws currently in force, is to help you, the taxpayer, pay as little tax as possible by taking advantage of all legal means of reducing your liability. In that context, we will aggressively take positions that are more likely than not to be sustained upon audit, but will not take frivolous positions or positions that are not in line with the facts of your particular case. To do so would place both you and Clowe Tax Prep in jeopardy.