Final answer:
Tax researchers should not consider the client's potential liability when determining how much time to spend on a client's problem.
Step-by-step explanation:
In determining how much time to spend on a client's problem, tax researchers should not consider the client's potential liability. This is because tax researchers need to focus on providing accurate and reliable information to clients, based on the relevant tax laws and regulations. Their main objective is to help clients understand and meet their tax obligations, rather than being influenced by the potential consequences.