LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL Ll you are a retired professional (unless you still making some money on the side then the IRS still says your a professional and pay up (g)) LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL In a message dated 1/13/2004 11:50:45 AM Eastern Standard Time, WRGill@aol.com writes: can he or she still be qualified as a Professional? Or have I or we been reduced in status, say at least to an advanced amateur status?