comfortable with and feel that is operating with integrity, organization, and on top of emerging law/guidance. At the end of the day, you are signing that filing and the IRS is pursuing many business owners and high net worth individuals, wrapping them up in year-plus long processes to examine their filings (e.g. step before an actual audit). I'm a CPA, but on the M&A financial diligence side of things, but I hear and see quite a bit with business owners.

Having peace of mind and sleeping well at night (at least with respect to your taxes) is way more important than pushing further into any gray area IMO, assuming you feel your accountant is the one coming to you with emerging guidance / rules to know where you can and can't find tax relief.