- 10 -
Rev. Proc. 2001-47, sec. 1, 2001-2 C.B. at 332, is almost
identical to the passage quoted above, but the following sentence
is omitted:
This revenue procedure also provides an optional method
for use in computing the deductible costs of incidental
expenses paid or incurred while traveling away from
home by employees and self-employed individuals who do
not pay or incur meal costs and who are not reimbursed
for the incidental expenses. * * *
Rev. Proc. 2002-63, sec. 4.05, 2002-2 C.B. at 694, and Rev.
Proc. 2003-80, sec. 4.05, 2002-2 C.B. at 1040, expressly provide
that taxpayers who do not pay or incur meal expenses when
traveling away from home may use, in lieu of providing actual
receipts to substantiate incidental expenses, an established per
diem rate of $2 or $3, depending on which revenue procedure is
applicable for the date of travel. Rev. Proc. 2001-47, sec. 4,
2001-2 C.B. at 333-334, which provides specific rules for the per
diem substantiation method, does not contain a similar provision.
However, we have previously held that the incidental portion of
the M&IE per diem rates may be used as deemed substantiation of
incidental expenses when meals are provided by a taxpayer’s
employer. Johnson v. Commissioner, 115 T.C. 210, 210-211 (2000).
Rev. Proc. 2001-47, sec. 6.01, 2001-2 C.B. at 337; Rev.
Proc. 2002-63, sec. 6.01, 2002-2 C.B. at 698; and Rev. Proc.
2003-80, sec. 6.01, 2003-2 C.B. at 1043, each provide that the
Federal M&IE rate will be applied, with stated exceptions, in the
same manner as applied under the Federal Travel Regulations, 41
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