Case: Sch A Employee Expenses and Certain Miscellaneous Expenses Were Disallowed for Lack of Substantiation (T.C. Summ.) (IRC §274)

Taxpayers aren’t entitled to deduct most of their job expenses (vehicle, travel, meals and entertainment, and other business expenses) and certain miscellaneous expenses (excess educator expenses and tax preparation fees) totaling $37,535 reported on their return on Schedule A, Itemized Deductions, for tax year 2014, the U.S. Tax Court held in a nonprecedential summary opinion, sustaining the IRS’s notice of deficiency. Section 274(d) prescribes stringent substantiation requirements to be met before a taxpayer may deduct certain categories of expenses, including travel expenses, meals and lodging away from home, and expenses with respect to listed property as defined in §280F(d)(4), ...