The worker on extended assignment is like the turtle. He carries his home with him, “howe’er so far he roam.” Such is the story of Robert J. Sherman & Catherine Sherman, Docket No. 21094-17S, filed 6/24/21. Or rather, it’s Rob’s story.

Rob lives in one place, but for the year at issue, and more, works in another. Unlike the hero of my blogpost “I’m Stickin’ to th’ Union,” 9/21/11, Rob doesn’t seem to have a business affiliation with his hometown sufficient to keep it as his tax home.

Judge Buch: “The term ‘home” for these purposes means the location of a taxpayer’s principal place of employment, not the location of his personal residence. Generally, if the location of the taxpayer’s place of business changes for an extended period, so does his tax home. More specifically, if a person works in a location for more than one year, then that person is not treated as being temporarily away from home when at that location. Sec. 162(a) (flush language).” Transcript, at pp. 10-11. (Citations omitted).

Rob also got a flat per diem for his expenses from his employer, which he didn’t report for the year at issue. His substantiation was the usual back-of-the-envelope.

Another many-times-told tale. But note the word “generally” in Judge Buch’s off-the-bencher; there may be a business reason why your client needs his home to stay put while s/he wanders far and wide.