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Chuck, you are correct, as I said above my sister REALLY IS a corporate auditor for the IRS and these things would be disallowed, (not speaking on her behalf). For instance, normal use, i.e. haircut, you need one any way, so no deduction! Cell phone, very very very iffy, office space, are you a full time ref. Any way better safe then sorry!
DISCLAIMER ON THE ABOVE POST: I know not of which I speak!
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