A government official is defined as an official who has held a civilian position in the government with or without being elected. This includes both people who have been appointed to serve or who are part of the public administration. While the Federal Government and state governments share power in countless ways, the State must grant power to a local government. In general, mayors, city councils and other governing bodies are directly elected by the people.
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Legal fees that are deductible Fees that are ordinary and necessary expenses directly related to the operation of your business (must be entered on Form 1040, Schedule C). Fees for resolving tax issues, counseling, or preparing tax forms related to your business (must be included on Form 1040, Schedule C).