To: Charley Long
From:
Date: 12/8/2014
RE: Disallowed Personal Expenses Contest
Dear Mr. Long,
Thank you for reaching out to me in regards to your tax questions. I have looked into your
question, “Should I contest the decision of the IRS to disallow my meals incurred on
nonstop trips, when slept in cab, and when slept in motel, as well as, lodging?” After my
research, I concluded that you should be able to deduct 50% of all meals incurred while on
route and when you had to stay the night. You should also be able to deduct 100% of all
your lodging expenses incurred during the year.
Here are the facts that you have communicated to me as they pertain to the decision:
1. You travel for 8 hours a day, taking you into 2 different states and leaving you about 5
hours away from home at midnight
2. Your routine is not always the same. Some nights you drive directly back home, stay the
night in the truck, or get a motel room for sleep before returning home.
3. You incurred meal expenses while driving your regular route and when you stay the
night.
In my research as to whether or not you should contest, I consulted tax laws and previous
tax cases to support you. Here is what I found:
Support: It is stated in Section 162(a)(2), traveling expenses including amounts expended
for meals and lodging other than amount which are lavish or extravagant under the
circumstances while away from home in pursuit of trade or business are deductible. You
