Business Use of Vehicle Substantiation Requirements Strike Again

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In a seemingly never-ending parade of taxpayers losing battles over records substantiation, we have David Garza, an outside sales representative for Time Warner Cable (TC 2014-121). He used his own vehicle to travel to current and potential customers, and was not reimbursed for vehicle expenses in accordance with his employer’s policy.

Garza maintained a calendar, noting down the vehicle’s odometer readings at the beginning and end of each month, as well as occasionally during the month. No other information as to his business travels was noted. The taxpayer deducted $20K for vehicle use based on the standard mileage …read more

Read more here: Construction

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