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Home > Personal Income Tax Planning > Home is Not Where the Heart Is - Section 162(a)(2) - Ed Zollars
Podcast: Personal Income Tax Planning
Episode:

Home is Not Where the Heart Is - Section 162(a)(2) - Ed Zollars
Category: Business
Duration: 00:00:00
Publish Date: 2007-04-26 21:19:57
Description:

This PodCast is about travel deductions.  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.

The materials for the podcast can be downloaded from http://www.edzollars.com/2007-04-27_Home.pdf .



This Podcast is sponsored by Leimberg Information Services, Inc. at http://www.leimbergservices.com

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