| http://www.w3.org/ns/prov#value | - Some courts employ what has been coined the ???Commonsense approach,??? which requires a comparison between the types of activities ???the taxpayer was qualified to perform before acquiring a particular title or degree with those that he or she was qualified to perform afterwards.???[xi] There are dozens of cases involving paralegals, CPAs, law students working part time, and even IRS agents who t
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