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deducted $7,709 in car and truck expenses, of which only $6,648
was substantiated. Respondent allowed $5,318.40 per examination,
which is 80 percent of the amount substantiated. Petitioner
contends that she conceded 80 percent of the claimed $7,709 truck
expense, and that respondent further reduced petitioner’s truck
expense by making adjustments for commuting. Respondent argues
that local transportation expenses were included in the 80
percent and petitioner’s further arguments regarding commuting
are misplaced. We agree with respondent.
Petitioner agreed to the 80/20 division between business and
personal use of her vehicle. Only $6,648 was substantiated which
respondent used as the base for the 80-percent calculation.
Petitioner offered no evidence to support any additional
transportation expenses in excess of respondent’s allowed car and
truck expenses for the years in issue. She did not keep a daily
log or a diary of places traveled to during any of the years in
issue. While she kept a calendar or a “rough little pad of
paper, or whatever, that told me where I was going to go”, she
did not write down the distance to her regular accounts or
“regular goings to pick up supplies”. Although we find that
petitioner traveled from one job location to the next as was
needed, petitioner failed to comply with the strict requirements
of the statute.
Respondent is sustained on this issue.
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