Cathy Ross vs. IRS Commissioner

Cathy Ross, a family child care provider from Maryland, cared for children 24 hours a day, seven days a week, 51 weeks a year in her home. Her Time-Space Percentage was 98%. The original auditor would not accept any percentage above 50%.

I represented Cathy and we appealed her case. The appeals officer created his own formula for determining a 56% Time-Space Percentage that involved tracking the amount of space each child used while in her home.

I prepared a lengthy argument for why she was entitled to a 98% Time-Space Percentage.

For further information:

Recommendations from a Child Care Provider if You Are Audited by the IRS.

Tom Copeland - www.tomcopelandblog.com