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(Nov. 6, 1985), provides a way to maintain the confidentiality of
information when recording the elements of business mileage in a
log book or similar document:
Confidential information.--If any information
relating to the elements of an expenditure or
use, such as place, business purpose, or
business relationship, is of a confidential
nature, such information need not be set
forth in the account book, diary, log,
statement of expense, trip sheet, or similar
record, provided such information is recorded
at or near the time of the expenditure or use
and is elsewhere available to the district
director to substantiate such element of the
expenditure or use.
As respondent noted--albeit in another context--petitioners could
have satisfied this requirement by photocopying Dr. Rinker’s
appointment book and redacting her clients’ names. Petitioners
failed to do so.
Petitioners have not presented any evidence to corroborate
Dr. Rinker’s statements regarding her business mileage. They
have therefore failed to substantiate any such expenses. We
allow no deduction for business mileage.
b. Business Travel Away From Home
Petitioners deducted $7,018 for business travel away from
home and $988 for business meals and entertainment. Respondent
disallowed all but $362 of the claimed deductions for travel.
Respondent made no adjustment to petitioners’ deduction for meals
and entertainment of $988.
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