Ultimately, whether or not you get busted is determined by your ability to persuade an IRS field examiner sitting in front of you why your newly acquired position was done for economic--and not just tax--reasons.

FORBES: Magazine Article

In the equivalent of two and a half workdays, that examiner must analyze the application and then search through all the existing documents in that field to find any instances of prior art (see " In the path of an avalanche").

FORBES: The smother of invention