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There are 12 questions altogether.
11. Which description best describes how the courts have dealt with disputes between the I.R.S. and the taxpayer in the past:
No receipt; no deduction.
It's the way the I.R.S. says it is, unless the taxpayer can prove otherwise.
The I.R.S. can list all of the possible reasons why something is not deductible, but the tax court can pick and choose just the issues it wants to address.
All of the above (a), (b), and (c).
 
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