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traveling away from home will be regarded as satisfying the
substantiation requirements of section 274(d). Beech Trucking
Co. v. Commissioner, 118 T.C. 428, 434 (2002).
3. Meals and Lodging
Pursuant to the regulations, the Commissioner issued Rev.
Proc. 2000-39, 2000-2 C.B. 340, Rev. Proc. 2001-47, 2001-2 C.B.
332, and Rev. Proc. 2002-63, 2002-2 C.B. 691, in effect for the
years 2001, 2002, and 2003, respectively (collectively the
revenue procedures). Section 4.01 of the revenue procedures
provides an optional method for employers to substantiate the
amounts of ordinary and necessary business expenses of an
employee for lodging, meals, and/or incidental expenses incurred
while traveling away from home. Section 4.03 of the revenue
procedures also provides an optional method for employees and
self-employed individuals to substantiate the amounts of business
meals and incidental expenses incurred while traveling away from
home. Petitioner relies on these revenue procedures to support
the per diem expense deductions claimed for meals and lodging for
the days he was away from home on business during the years at
issue.
While section 4.01 of the revenue procedures authorizes the
per diem method to substantiate lodging, meal, and incidental
costs, that per diem method is available only to employers who
pay a per diem allowance in lieu of reimbursing the actual
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