nt company flights, was dropped altogether for new audits. =Thus, it is now "safe" not to pay the excise tax on the Pa=t 91 Owner flights. </=pan> NBAA/BNA Article descr=bing initial IRS Directive: </=pan> In recen= years, but particularly after the issuance of Chief Counsel Advice 201210=26 (March 9, 2012) (t