Read the article “Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CS Activities”. In a three- to four-paged paper (not including the title and reference pages): • Discuss whether you agree or disagree with the authors that corporate social responsibility is associated with tax avoidance. Why or why not? • Discuss how the FASB Interpretation No. 48, also known as FIN 48, can provide a unique opportunity to estimate the strength of a firm’s tax positions by eliminating any inconsistency in accounting for uncertain tax positions in financial statements certified in accordance with U.S. GAAP. • Describe the IRS’s Tax Accrual Workpaper (TAW) Policy as it requires business taxpayers to provide the IRS with a roadmap to their potential tax deficiencies. Do you think the IRS’s goal with the TAW policy is to make CPAs and other tax preparers’ quasi-IRS employees responsible for enforcing the tax law?