In Uncategorized on 04/27/2018 at 15:52

STJ Lewis (“Great Name”) Carluzzo echoes the words of the late great Sir George Harrison in a designated hitter off-the-bencher, Glen Tremayne Morgan, Docket No. 7695-17S, filed 4/27/18.

Glen had some looseleaf pages showing his backs-and-forths to the asbestos-removing gigs whereat he worked, wherewith to substantiate his unreimbursed employee mileage deductions.

He had no permanent worksite.

“The distance between petitioner’s residence and the jobsites, according to his notes, varied from 20 miles to 58 miles, with a majority of the jobsites being 50 miles or less from his residence.

“At trial petitioner called the Court’s attention to an IRS publication that addresses deductions for travel to temporary jobsites. The Court treated that document as petitioner’s pretrial memorandum and had it filed as such. That document provides a sufficient explanation of the applicable law and we see no need to repeat that analysis here. All of petitioner’s jobsites were ‘temporary’, but as petitioner’s pretrial memorandum correctly points out, taxpayers such as petitioner, who have no regular place of employment, may only deduct travel expenses to temporary jobsites if the jobsite is outside of the metropolitan area where the taxpayer lives and normally works.” Order, Transcript, at p. 5. (Citations omitted).

STJ Lew buys Glen’s notes, despite IRS throwing some serious shade on Glen’s claim that they were contemporaneous. I don’t suggest trying the looseleaf bit otherwise than in a small-claimer with a truthful-looking petitioner, but Glen gets past the Section 274 traffic stop.

Problem: what is Glen’s metropolitan area? His notes don’t help.

STJ Lew is inventive.

“Taking into account the information shown on petitioner’s notes, we find that travel to jobsites 40 miles or less are within the relevant metropolitan area and petitioner is not entitled to a deduction for travel to those jobsites. More likely than not, some of the jobsites shown to be more than 40 miles from petitioner’s residence would be considered inside the relevant metropolitan area, and some would not. In the absence of specific evidence on the point, we find that petitioner is entitled to a deduction for one-half of those miles.” Order, Transcript, at pp. 7-8.

And IRS’ counsel and Glen can do a Rule 155 beancount, using standard mileage rates.


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