a licensed tax preparer, is saying, "I deduct all my haircuts because they're my brand." And he's like, "Well, I deduct my blue suits because blue is my brand." And that's your perfect example of he's saying he's relying on IRC 162, which is our classic ordinary necessary business expenses. So you go there and you say, "Okay, yeah, well, it says ordinary necessary business expenses." The mistake he's making is he's looking at it and saying, "I think it's ordinary necessary to my business." It's literally just made up in his mind when obviously what we want to do is go to the tax law.

So then what do we do? We look at treasury regulations. For this one specifically, it doesn't help us. So then we go to court cases. The court cases say, "That's cute, but you're going to get a haircut anyways." They say personal grooming. It's so inherently personal. It can't be for business purposes.

And then we get that same result for clothing. There's actually a three-part tax court test for clothing. And so the one that everyone violates is it can't be suitable for personal use, even if you only use it for business.