ca4cd267_inancial_analysis_manual200405__Expense_Item
[Expense is Necessary:] The fees are for representation before the Service (i.e., to resolve current balances due, delinquent returns, examinations, etc.), or The fees meet the necessary expense test. The amount should not be excessive and must be reasonable given the complexity of the case. [Notes/Tips] Fees related to business operations (i.e., reported on Schedule C) should not be claimed as personal expenses. Fees may vary; an accountant will charge less for a wage earner with all returns filed that just needs a CIS completed, than he/she would charge for a self-employed individual that needs several returns prepared along with a CIS. Fees vary across the country so allowable amounts may also differ depending on where the taxpayer lives. [Expense Item] 
Accounting and legal fees
IRS financial analysis manual200405
Expense Item