Now, I understand why my Tax accountant was very nervous when I met her last week. I told her that I didnt have receipts for certain items and I asked if she could use an estimate.

She replied "I am sorry, I am not going to allow any items without proper documentation, and when signing the tax return in April, I will only allow deductions that Ordinary and Necessary and Verifiable". I guess Uncle Sam has worked wonders on the CPA's! They now truly appear very conservative to me!