You are preparing the tax return for a new client Simon Bolivar. He is a nurse and is getting a degree in massage therapy. You know that it would be frivolous (and therefore a violation of some rule ) to claim a deduction for education that qualifies you for a new profession. There is some disagreement as to whether the degree in massage therapy will qualify the client for a new profession.

Is there an ethical issue here? Isn't your job just to do what is best for your client Mr. Bolivar?

Take a look at US Fed Form 8275

Take a look at AICPA Statements on Standards for Tax Services

Assignment

Think about the situation described above. Assume there is not a clear answer as to the sustainability of the claim that will allow the deduction. Briefly explain the advantage of filling out the form and why you might be reluctant to fill out the form. BE sure to consider the difference between a "grey area" and just not knowing enough.