According to the IRS>>>>>>>>>>>>>

Yes, but, if you read the IRS manual, it clearly states that if "by industry standard, it would be a full day or calculated differently, then it can be claimed as such". Think about the trucking world and just this forum, how many posts are there where the company tells you that you have three days off, you get home at 11pm on Friday, and they expect you to be ready to head out at 12:01 am Monday, telling you that Friday counted as your first day. That was my logic to her, now I am still awaiting the recalculations on the amount owed, should be getting it any day now.

 

If you read the IRS pubs regarding incidental expenses, your wrong. I based it on IRS Pub. 463(2014) and "The IRS Meaning of Ordinary and Necessary Business Expenses", from the Accountants CPA Hartford, an article I found online. The original examiner tried to make this case, but as I pointed out the appeals officer, if I was at home, I would be taking a shower, it also fall into the category of sanitary, health and safety.

Spoke with the IRS appeals officer today, my original tax owed, from the audit performed by the examiner was just shy of $4,500. Based on my visit to the appeals officer, her acceptance of my logic and recalculations thereof, following the IRS rules, I now owe $1,780 in tax, interest and penalties, the $1,780 is because of medical deductions that I cannot prove, either lost or missing receipts, or calculation errors on my part. ALL items claimed on my 2106 were accepted in full except Sirius and cellphone, those were pro-rated per IRS guidelines. Sirius was allowed at 20% of the total bill for that unit. Cellphone was adjusted based on actual business use as a percentage of the total bill.