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The work-related expenses of an independent contractor will be subject to the 2%-of-AGI floor.
Fraud
is the intentional deception to secure unfair or unlawful gain, or to deprive a victim of a legal right.
Misrepresentation
The act of giving false or misleading statements that induce someone into a contract, which can be grounds for voiding the agreement.
Fraud in the Inducement
A deceitful practice intended to convince someone to enter into a contract or agreement under false pretenses.
Relied
The act of depending on or trusting in something or someone.
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