Can an appraiser perform a tax consulting service that includes advocacy under USPAP?

According to the Uniform Standards of Professional Appraisal Practice (USPAP), appraisers must maintain independence, impartiality, and objectivity in their work. Engaging in tax consulting that includes advocacy can compromise these principles, as it may create a conflict of interest or bias in the appraisal process. USPAP prohibits appraisers from performing any services that might lead to a conflict with their responsibilities as an unbiased appraisal professional. Therefore, performing a tax consulting service that includes advocacy would indeed violate USPAP guidelines, which is why the chosen answer is considered correct in this context. This maintains the integrity of the appraiser's role and ensures that appraisals are conducted fairly and without ulterior motives.