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off duty, and during the 5-hour layover petitioner usually fueled
the ferryboat and continually moved it to different locations
because of harbor congestion. Because petitioner did not go off
duty during these voyages, the company provided a second captain
capable of maintaining the ferryboat to allow petitioner time to
rest.
Petitioner did not provide receipts to substantiate his M&IE
incurred during peak-season layovers or during on-board rest
breaks. Instead, he used the allowable Federal M&IE rate for the
locality of travel.6
C. Off-Peak Travel Season
In the years at issue, each off-peak travel season ran from
September 9 until the next year’s peak-season began. During each
off-peak season petitioner typically captained the Clipper from
Seattle to Victoria and back. The Clipper generally departed
Seattle between 7:30 and 8:30 a.m., arrived in Victoria between
10:30 and 11 a.m., departed Victoria between 5 and 6:30 p.m., and
6 The Federal M&IE rate represents the daily amount that the
Government pays to its traveling employees to reimburse them for
breakfast, lunch, dinner, and incidental expenses. Johnson v.
Commissioner, 115 T.C. 210, 227 (2000).
The term “locality of travel” means the locality where an
employee traveling away from home in connection with the
performance of services as an employee of the employer stops for
sleep or rest. Rev. Proc. 2000-39, 2000-2 C.B. 340; Rev. Proc.
2001-47, 2001-2 C.B. 332; Rev. Proc. 2002-63, 2002-2 C.B. 691;
Rev. Proc. 2003-80, 2003-2 C.B. 1037.
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