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This week\\u2019s podcast deals with two recent cases, one a win\\nfor taxpayers and one a loss. You can download the material (which\\nconsists of the two cases) from this\\nlink.

In the first case, Davis v. Commissioner,\\nTC Memo 2005-202, a taxpayer had to foot the bill for over nearly\\n$7,900 in fees to contest an IRS assessment because of a mix-up over\\nhis address that caused notices of the pending exam, as well as the\\nnotices prior to assessment when the case could have gone to appeals,\\nto be sent to the address the taxpayer shared with his ex-spouse. \\nThe Tax Court held that while the IRS apparently misdirected one\\nnotice that should have gone to a different address per its own\\nfiles, later notices that would have enabled the taxpayer to contest\\nmatters earlier went to the wrong address because the taxpayer\\ncontinued to list his old address on the 1040s he filed.

In the second case, Allemeier v.\\nCommissioner, TC Memo 2005-207, a taxpayer proves that what many\\ntax preparers \\u201cknow\\u201d is not necessarily the case\\u2014that\\nobtaining an advanced degree will automatically cause education\\nexpenses to fail the test on whether the taxpayer has qualified for a\\nnew position and thus lose the deduction. Mr. Allemeier succeeded,\\nrepresenting himself, in having the court allow him to claim the\\ncosts of his MBA educational program over the objections of the IRS.

I\\u2019m uploading this show before I\\nhead to Tucson for a day, so it\\u2019s going up a little early this\\nweek. I\\u2019ll likely be taping the podcast for next week while in\\nTucson (I usually try and get them ready in advance so there\\u2019s\\nless pressure to meet a schedule.