We can go back and forth about this into perpetuity. I'm just going to add the following, which should be obvious.
If you take the deduction, you take your chances. More likely than not, an issue will not be raised by the IRS (i.e., the deduction will either slip through unnoticed or they will accept the deduction as valid).
If, however, the deduction is challenged, then your only recourse would be to (a) pay the assessment (including any interest/penalty) or (b) proceed through the appeals process and, if unsuccessful, proceed to court. Option b is completely ridiculous considering the appeals process would involve more time/money than the deduction is worth.
