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This revenue procedure also provides an optional method for
employees and self-employed individuals to substantiate the
amount of business meal and incidental expenses incurred while
traveling away from home.
The amounts petitioner claimed for lodging and meals
represent expenses incurred while hauling cargo throughout the
United States. Instead of claiming the actual lodging and meal
expenses incurred, petitioner claimed expenses for lodging and
meals based on the Federal per-diem rates for lodging and meals
provided in Rev. Proc. 93-50, 1993-2 C.B. 586. Petitioner
calculated the number of days during 1994 that he traveled while
hauling cargo and then multiplied the days traveled by the per-
diem amounts allowed for lodging expenses and meal and incidental
expenses, respectively.
Respondent disallowed $5,576 of the lodging expenses claimed
for lack of substantiation. Respondent contends that petitioner
had not provided documentation to substantiate that he actually
incurred lodging expenses on his cargo hauling trips or the
amount of the expenses he incurred as required by section 274 for
the reason that petitioner slept in the cab of his tractor-truck
when traveling and therefore did not actually incur lodging
expenses. Respondent otherwise agrees that petitioner properly
substantiated the time, place, and business purpose of the trips
for which the lodging expenses were claimed.
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