While you may disagree with the response provided, it does not make it correct. You noted in your second reply that this is a difficult question.....then why did you originally just disagree?
The original poster IS NOT an attorney in the United States. The expenses are not deductible if they are required in order to meet the minimum requirements of an existing position, OR prepares you for a new trade or business.
The poster cannot meet either of these: can't be an existing attorney in the U.S. so there is not existing position and passing the bar qualifies this individual for a new trade or business in the U.S.
I won't list my credentials, but I am certainly qualified to make an informed decision based on the limited facts and I stand by my original response. The poster is more than welcome to follow the decision or find someone that is qualified that may have a different opinion.
Preparer's and the IRS have disagreements all the time. That is why there is the Tax Court, 94 District Courts, 13 Appeals Courts and the Supreme Court.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
