Search Help

Enter one of more keywords to search. Use quotes for “exact phrase.” Note that '*' and '?' wildcards are supported.

When your search results appear, you can refine your search further: Sort for only results in which all search terms appear AND/OR sort by chronological order.

Article Date:
January 2008

Word Count:



Lack of Knowledge Costs Home-Office Deduction

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.


This was a TC Summary Opinion case. ... Log in to view full article.

Already a subscriber?
Email Address

You’ll be able to read the full article and get instant access to the last few issues of the Tax Reduction Letter
Not yet a subscriber?
with a money-back guarantee

Powered by Cranium Softworks - CMS, Subscription Mgmt & Web Development