1.   Congress prescribed it to prevent taxpayers from claiming non-relatives as dependents, unless they live under the same roof.

2.   The newspaper said such reimbursements have been banned in the past to prevent taxpayers from subsidizing defense industry mergers and acquisitions.

3.   The tax wasmeant to prevent wealthy taxpayers who are entitled to many deductions from not paying any tax at all.

4.   Of course, there is nothing that prevents taxpayers from choosing to capitalize the expense and amortize it over a period of not less than five years.

5.   Republicans denied that the letters were politically motivated and said they would prevent confused taxpayers from deluging the IRS with questions.