Taxation experts are frequently retained by taxpayers and taxing authorities to assess whether positions asserted by taxpayers and/or federal, state, and local government tax agencies that purport to construe the tax laws are more likely than not the correct interpretations. Taxation experts are also frequently retained by one or both sides to a tax malpractice claim likewise and/or to assess whether the services rendered by a tax practitioner, usually a CPA or lawyer, met the standards of care for client service imposed by government regulatory agencies, such as state boards of accountancy, or professional organizations, such as the American Bar Association (ABA), state bar associations, or the American Institute of Certified Public Accountants (AICPA).