1. If a taxpayer sells his/her home mid-year, who must pay the real estate taxes, buyer or seller? Who can deduct the real estate taxes? How is this determined? Can this have any bearing on the reported sales proceeds?

2. Regarding the new simplified method of computing the office in the home deduction, what are the factors and/or limitations that need to be considered by the taxpayer? Benefits and drawbacks?

3. Regarding the new simplified method of computing the office in the home deduction, what are the factors and/or limitations that need to be considered by the taxpayer? Benefits and drawbacks?