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show that she satisfied the statutory requirements to deduct room
and board.
Section 529(e), expressly limits room and board benefits to
individuals who are eligible students, as defined in section
25A(b)(3), and satisfy specified additional requirements.
Petitioner’s educational program at the University of
Phoenix commenced on September 30, 1998. The “Student Schedule
Listing” provided by petitioner shows only two courses in 1998,
“Role of the Nurse Practitioner,” a three-credit course held at 6
p.m. each Wednesday between September 30, 1998 and November 4,
1998, and “Advanced Nursing Theory,” also a three-credit course
at 6 p.m. on Wednesdays from November 11, 1998 to January 6,
1999. Petitioner has failed to substantiate that in 1998 she was
an “eligible student,” as defined in section 25A(b)(3)(B),
“carrying at least � the normal full-time work load for the
course of study the student is pursuing.” The record in this
case shows that petitioner continued her full-time employment as
a nurse throughout the year in issue and incurred no room and
board expenses allocable to her education.
Petitioner submitted into evidence a copy of a Customer
Account History maintained by the University of Phoenix, which
lists the invoice dates and the payment dates of petitioner’s
transactions with the University of Phoenix from September 1998
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