Home is Not Where the Heart Is-Section 162(a)(2) - a podcast by edzollarstaxupdate@gmail.com
from 2007-04-27T23:08
A taxpayer without a regular place of business can still obtain a deduction for travel away from home if the taxpayer can establish that he/she has a home. In two cases (Jason Ayala v. Commissioner and Manuel Ayala, Jr. v. Commissioner) the taxpayers failed to show they had a home and lost the deduction. But the IRS also failed in its attempt to assess a negligence penalty on these taxpayers.
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