Per diem - partial days question.

I rely on my tax accountant and she says that per Diem should equal only to the number of nights spent on the road versus days away from home. So she wants me to count only full days away from home. I hear and read everywhere that If I, for instance, leave on a trip on Friday night and move 50 miles and go to sleep in the sleeper, that Friday should count as 0.5 days. Same thing when I return and park the truck at 5 am on Tuesday then Tuesday should count as 0.5 days as well. She is firm in her belief as she says that the office had an IRS official to have given them a lecture on this. I kinda think of telling her the number of days including partials summed up without unnecessary polemic. But am I wrong somewhere with these partial days?

 

As an example:

My desired version - the one I think is correct:
start on Friday at 9:30 PM --0.5 days
Saturday -----------1 day
Sunday -------------1 day
Monday----------1day
return on Tuesday at 5 am ---0.5 day
---------------------------------------------------
total 4 days

According to my accountant:
start on Friday at 9:30 PM --0 days
Saturday -----------1 day
Sunday -------------1 day
Monday---------- 1day
return on Tuesday at 5 am ---0 day
---------------------------------------------------
total 3 days

Needless to say the 1st version saves thousands of $$$$ in a year. But which version is correct?

 

It is all true that one should not listen to non-professionals. But the post above by Ubu seems legit, and I hear it on the radio shows where tax pros are invited and say the same thing that you count in a partial day when you leave home and return home. My tax accountant says no. Well, second opinion from a different tax preparer perhaps should be needed. But you know how it is, you go there, you introduce yourself, they want you to become their client...Also I read in this forum section that showers should be included in your per Diem rather than a separate deduction. I mean even reading other topics and stories that seem true, the very IRS agents perform contradictory actions., interpreting the same code differently. Perhaps, I should interpret this staff so that it benefits me not the other way around and if there is an audit deal with it at the time.

 

the logs are not the only way allowable to prove your per diem numbers. Trip reports, fuel receipts will do too. But it is best to keep your logs