¹⁹ Rice’s Toyota World, 81 TC 184 (1983), aff’d in part and rev’d in part, 752 F2d 89 (4th Cir. 1985).

²⁰ See also Interpretation No. 1-2, Paragraph 9, discussed in Part I of this article, in the July 2004 issue.

²¹ The following sources provide examples of required representations from taxpayers: IRS Letter Ruling 9541043 (7/6/95); Rev. Proc. 2003-48, IRB 2003-29, 86, modifying Rev. Proc. 96-30, 1996-1 CB 696; and Rev. Proc. 2003-3, IRB 2003-1, 113.

²² James L. Rose, 88 TC 386 (1987), aff’d, 861 F2d 851 (6th Cir. 1989).

²³ ACM Partnership, 157 F3d 231 (3d Cir. 1998), cert. den.

²⁴ Compaq Computer Corp., 113 TC 214 (1999), rev’d, 277 F3d 778 (5th Cir. 2001).

²⁵ IES Industries, Inc., 253 F3d 350 (8th Cir. 2001).