My understanding is that the ACA spent years fighting for this and finally brought the IRS around to their way of thinking when the attorney took over the matter and pressed the issue. I could be wrong, but that's my take on it. Also, as when dealing with any large organization, it matters which particular person is making the determination, at least unless one bumps the issue up high enough in the organization. The same thing can happen with an audit. The audit makes judgement calls and two auditor might make diff judgements. The consistency in enforced when things get pushed up the ladder. sh --- Karen Randall <krandall@rdrcpa.biz> wrote: > It just doesn't make much sense that ACA could be > considered educational, > but not us. (though I know no one ever said the IRS had > to make sense) _______________________________________________ AGA-mcm mailing list AGA-mcm@thekrib.com http://lists.thekrib.com/mailman/listinfo/aga-mcm