Common sense suggests that business owners, among their numerous tasks, should seek to minimize income taxes as they would any other expense, of course accommodating to the extent necessary the needs of their business. In this regard, building a documentary record to support the various tax positions being taken may preserve an income tax deduction that otherwise would be lost. More specifically, regarding a controlling business owner's compensation, the opportunity to substantiate with relevant documentation the value of the services performed by the owner on behalf of the business should not be ignored.