Article Date:
June 2019


Word Count:
471

 

 

Q&A: The IRS Audit Is Wrong on First-and-Last-Stop Rule


Question

 

I’m a CPA in private practice, and I have a client who is a sports trainer and psychologist. He maintains a home office for which we have included a deduction on the tax return.

 

The IRS audited the tax return and disallowed the business mileage.

 

Our client taxpayer submitted to the IRS a calendar showing his client business stops and the number of miles from the taxpayer’s home office to and from his clients’ locations. On some days our client taxpayer visited ... Log in to view full article.

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