@bob_brown wrote:
@Anonymous_ @ColeenD3 do tax attorneys ever read these threads?
I am one, only that was a small part of my practice (years ago) and mostly involved more complex tax issues and planning.
Having said that, I am done with this line of questioning because it is proving not to be useful or in any way enlightening as the IRS does not have a definition for every word and phrase nor is the agency in the habit of litigating minutiae.