What is your opinion on our office dispute?

[WhiteOleander]

Thanks for everyones input. This is just the sort of discussion I was hoping for.

I am in the camp that the expenses are no longer deductible. Since this particular taxpayer has no plans to ever return to work, I think the expenses are now personal. I understand the desire to keep the licenses current since it is so difficult to get them in the first place, but that doesn't make them a deductible item.

Thanks

[ChEAr$]

This reminds me

For Bees, I would just repeat the words of the judge: EVEN if he had had such an intention, it would NOT be sufficient to sustain his claimed deductions. Expenditures incurred to enable a taxpayer to resume the active conduct of his profession at some unspecified later date are not deductible.

Those definite plans better be real definite. The penalties in §6694 give me concern.

of that old saying, something about.... "the road to hell is paved with good intentions."