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IRS Releases Its Dirty Dozen for 2007 The IRS recently issued its Dirty Dozen for 2007, which is the latest installment of the annual tally of the most notorious tax scams, and warned people not to fall for schemes peddled by scamsters.   Business and Investment Expense Documentation Even though there may be no question as to the deductibility of a business or investment expense, it may be disallowed by the IRS for lack of supporting documentation.   Tax Aspects of Owning a Second Home Many taxpayers currently own or plan to purchase a second home. You may view your second home for personal pleasure only or as an investment for tax benefits and appreciation. Perhaps you are somewhere in between.