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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; Rev.
Proc. 2003-80, sec. 4.05, 2003-2 C.B. at 1040; and Rev. Proc.
2004-60, sec. 4.05, 2004-2 C.B. at 685, 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 held previously that the incidental portion of
the per diem rates for meals and incidental expenses (M&IE) 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). The applicable
revenue procedures 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 C.F.R. secs. 301-311, in
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