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sections 4.02 and 6.05 of the Revenue Procedures) governing the
nature of the deemed-substantiated expenses, where that issue has
independent significance under the tax laws.
As pronouncements of general applicability, the Revenue
Procedures cannot be expected to mirror perfectly the manifold
circumstances of all taxpayers and their traveling employees or
of any particular taxpayer’s traveling employees. As elective
procedures meant to mitigate what might otherwise be onerous
substantiation burdens for payors of per diem allowances, the
Revenue Procedures accomplish, we believe, at least rough
justice. Giving due regard to the highly detailed nature of the
statutory and regulatory scheme involved here, to the specialized
experience and information presumably available to the
Commissioner, and to the value of uniformity in administering the
national tax laws, we are unpersuaded that the complained-of
conditions imposed by section 4.02 or section 6.05 of the Revenue
Procedures, as applied in the instant case, are arbitrary or
unlawful. See United States v. Mead Corp., 533 U.S. 218, 234-235
(2000).
In any event, even if we were to agree with petitioner that
the complained-of conditions imposed by the Revenue Procedures
are invalid (which we do not), we would not reach a different
result in this case. The burden of proof is on petitioner. Rule
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