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I think the IRS has been visiting the ATX forum, look at the topic for the 2104 IRS nationwide tax forum:

23. Is This Deductible? My Barber Seems to Think So!
(T) (F) Your clients receive bad advice all the time. Worse yet, they bring that bad advice to your office in the form of "my neighbor tells me he deducts <insert crazy, completely illegal idea here>." As a paid preparer, you're signing that return and only legitimate deductions may be included. The course will address deductions in general, the concept of "ordinary and necessary," and deductions some professions, such as fire fighters, law enforcement, and transportation workers, believe are acceptable. Presented by the National Association of Enrolled Agents, www.naea.org.
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