SWIFT, Judge:
Respondent determined deficiencies of $11,903 and $5,003, respectively, in petitioner's Federal income taxes for petitioner's tax years ending June 30, 2002 and 2003.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue.
The issue for decision is whether petitioner's tax return preparation and bookkeeping services are to be treated as accounting services. If so, petitioner...
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