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What IRC (Tax Code) Exception is expected to be the one used by President Trumps tax accountant on his personal 2016 New York State tax

What IRC (Tax Code) Exception is expected to be the one used by President Trumps tax accountant on his personal 2016 New York State tax return? Under this exception, a taxpayer is considered a _______________professional. (List the IRS code number and fill in the blank)

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