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When Mr. Kapp first presented his program for tax deductions for sailors in the 1990's, a large number of us had been stolen from in the previous decades running government ships in the scam companies run by the AMO that were staffed by Port Captains and Masters that were, largely. retired USCG officers. These worthy slime balls laughed about how easy we were to steal from (and so's your Navy too!) as they starved us for weeks at the ends of our trips and stole from us throughout the trips. Those who did not sail with us were left blind to our plight for we were a "black" program out to win the Cold War, which we did.
When I first saw Mr. Kapp's literature, i thought the government had caught on to what had happened out there and was giving us a chance to get our money back through a favorable IRS ruling. Now, I wonder what it really was. You Coasties had a really good scam with us then. Sooner or later, probably after your cover evaporates, you'll get what you deserve.