Research the Soliman (sp?) case from decades ago. A doctor (New York, I think) established the modern day OIH requirements.
https://search.yahoo.com/yhs/search?hspart=avg&hsimp=yhs-securebrowser&type=8153¶m1=e0f50a024ae1...
"*******Tax software is no substitute for a professional tax preparer*******
( Generic Comment )"
