Case: Substantiation of Employment-related Expenses Lacking for Deduction (T.C. Summ.) (IRC §162)

Business expenses purportedly incurred were not proven to show what might have been beyond an employer’s reimbursement policy to be entitled to a deduction, the U.S. Tax Court held in a nonprecedential summary opinion. On his Schedule A, Taxpayer claimed various itemized deductions relating to his work including car expenses, travel, and other business expenses. Taxpayer used spreadsheets in attempt to substantiate the expenses. Taxpayer claimed an American Opportunity credit for college courses taken to fulfill training requirements for his job. Taxpayer submitted college invoices as substantiation. Taxpayer’s employer reimbursed him $600 per month for vehicle expenses. The IRS denied ...