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Keywords: pro se
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Journal Articles
Hobby or Business? Insights into the §183 Nine-Factor Test and Taxpayer Representation
Available to Purchase
The ATA Journal of Legal Tax Research (2017) 15 (1): 19–47.
Published: 01 January 2018
... outcomes. We find that a taxpayer successfully demonstrating three factors has a 158 percent greater probability of winning than a taxpayer demonstrating only two factors. We also observe that operating in a businesslike manner is a key factor to taxpayer success. Finally, we show that pro se...
