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Abstract: 

The IRS National Office recently issued a legal memorandum outlining the application of penalties to a bold plan whereby churches would help member families claim bogus tax deductions for tuition payments. The member family would make a contribution to the church in an amount equal to or exceeding the amount of their children’s tuition at a private school unrelated to the church. The school would bill the church for that tuition, and the church would pay the bill.

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