You'll also learn how to get your tax obligation down by claiming a miriad of honest, legitimate deductions.

"I deducted kickback payments to Paul Pinto and Joe Ganim that were not legitimate deductions."

Although there are no Government statistics on the subject, tax professionals say that many taxpayers forgo perfectly legitimate deductions because they are afraid the write-offs will invite an audit.

I said 'legitimate deductions;' but my meaning is not thus fully expressed.

Many people forgo legitimate deductions on the Federal return or, increasingly, on the state return because they believe taking the deductions will make them more likely targets for an examination.

Indeed, it has increasingly come to apply to middle- and upper-income taxpayers who claim wholly legitimate deductions.

He said he wanted to give honest taxpayers guidelines for taking legitimate deductions, and show how they could reduce risks when deductions exceed statistical norms.

"If you have kept careful records and you have a legitimate deduction, why should you worry about an audit?"

Even with legitimate deductions, the ball clubs are able to slash their city rent charges in ways sure to arouse envy in any New York tenant.

The computer purchase must pass two tests to qualify as a legitimate deduction, Mr. Begley said.