- 15 - 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.Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Next
Last modified: May 25, 2011