Lucien Joseph Larvadain earned $35,222 for his 976 hours of independent contractor work with the National Oceanic & Atmospheric Administration (NOAA), a federal agency.

In an audit, the IRS determined a deficiency of $7,106 in Larvadain’s tax return. The sole issue before the court: did Larvadain qualify for the home-office deduction?

The original judge in this case died and the case was reassigned to another judge.

Larvadain had a lawyer represent him at this trial.

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