Accountant and CPA not related professions?

[ChEAr$]

not even if some of the coursework might be appropriate and helpful in accountant's present employment?

[New York Enrolled Agent]

Now I'm no rocket scientist but my schoolin says an accountant attempting to become a CPA is a qualified expense.

You may feel that way but the Tax Court disagrees with you. Look at TCM 1978-425. I'll paste a sentence from the case.

"After carefully considering the evidence in light of the principles set forth in Glenn, we find that the practice of certified public accounting in Illinois is different than the practice of accounting without the benefit of certification."

There are other cases including Glenn 62 TC 270. These case all uphold the prohibition in Reg §1.162-5 regarding deductions for expenses that qualify for a new trade or business.

[GradyFinance]

I am using the RTRP study guide for the real test next week. There is a ringer of a question in here I want feedback on.
Here is the question verbatim:

All of the following would qualify as a deductible work related expense EXCEPT:

A) An accountant taking a CPA prep course
B) A teacher taking courses to become qualified in an additional grade level
C) A dentist having expenses in studying to become an orthodontist
D) A lawyer taking courses to become qualified to practice in another state


Now I'm no rocket scientist but my schoolin says an accountant attempting to become a CPA is a qualified expense.

The official answer is this:
The expenses of a CPA prep course are related to qualifying the taxpayer for a new profession and are not allowable as itemized deductions.



Anybody care to chime in and explain this to me cause I'm not understanding.