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A new TP came to see me and I did a quick review of his tax returns and it seems the previous preparer was deducting property taxes on land held for investment. He has 7 or 8 land lots and the property taxes are not more then $120 a year per each, is it wise to report each lot under the special form (don't remember the form number)? According to client, he doesn't think he'll be selling them anytime soon or in the near future because there is unfinished development all over the area where he bought the land. Your thoughts?

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