tax law query -- is tax-filing serve fee tax-deductible?

From: Antje * The Citadel * USA 001-803-953-5160 (MAYSA@Citadel.edu)
Date: 01/31/94


Greetings

a question arose at my lirbary's referece desk: is the fee spent for a
professional tax-filing service tax-deductible?

Is there any law governing specifics on tax-return-filing fees?

The most recent IRS publication ; 529 entitled "misellaneous deductions ; for
use in preparing 1993 returns" discuses only the tax-deductible categories
of:
-- travel, entertainment, and gift expenses
-- taxable and nontaxable income
-- depreciation
-- business expenses
-- business use of your home
-- business use of a car
-- how to begin depreciating your property

The CCH federal taxes 2nd series was inconclusive

The GPO monthly catalog led to the above-cited IRS publication entitled
"miscellaneous deductions" (SuDocs no.T22.44/2:529/993); aside from this,
the only other specific tax-deductible expense categories were in the realm
of medical, educational, business operation, using home for business, child
care, travel, entertainment, gift expenses.

Is there a n y tax law which specifically governs the deductibility of
the fees paid to a professional tax-return-filing agency such as e.g.
H&R Block?

Thanks in advance

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