Nurse Outduels IRS Over M.B.A. Tuition

[mdmc]

Source: wsj via yahoo

snip..
The audit process first involved several rounds of confusing IRS correspondence. "At one point I had three requests for the same records, each with a different contact name. I had to spend hours calling to figure out who needed what," says Ms. Singleton-Clarke, a steely but soft-spoken woman.

After that she was summoned to an IRS office in downtown Washington where she had to provide more copies of her résumé, a job description, and other records. She felt overwhelmed and intimidated.

Both the IRS's actions and her reactions are typical, says Christopher Bergin, president of Tax Analysts, a group that fights for tax-system transparency and since l972 has won a series of freedom-of-information cases against the IRS. "Without doing anything illegal, they muscled her. That's what they do. The pressure can be terrifying," he says.

Reached Friday by phone, Judge Goldberg said: "I remember the case well because Ms. Singleton-Clarke was so articulate and well-prepared. Too many taxpayers are not."

Ms. Singleton-Clarke's victory came when the ruling was issued a year later. It is unusual in that it helps not only her but others as well. Decisions in small cases aren't allowed to be cited as precedent. "But everyone uses them," says Melissa Labant, a tax expert with the American Institute of CPAs. "This case definitely provides a road map others can use, especially M.B.A. students."



Read more: http://finance.yahoo.com/taxes/article/108550/nurse-outduels-irs-over-mba-tuition?mod=taxes-advice_strategy

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This is the first time I've seen a non-wealthy person win vs. the IRS.

[No Elephants]

1. I love nurses. I don't love the IRS muscling anyone. So, K & R.

I had to spend a long time in the hospital about ten years ago. Doctors cut and prescribe; nurses tend, comfort and heal.

No offense to docs intended. I loved my surgeon, too. He saved my life.

[midnight]

2. I wonder what the laws narrow definition for this deduction was?

Ms. Singleton-Clarke deducted the tuition because her tax preparer told her she met the law's narrow definitions.