Van Dusen: It's Not Just About the Cats

Precedents, those cases we look back to again and again for guidance when preparing returns or preparing for an Internal Revenue Service audit, aren't typically pro se cases. Van Dusen,¹ decided in early June 2011, is an exception. Jan Elizabeth Van Dusen cared for feral cats in her home under the aegis of a charitable organization, Fix Our Ferals.² She deducted the cost of caring for them as an out-of-pocket charitable expense. Upon audit, the IRS denied the