All too often, people don’t keep adequate records to demonstrate they are entitled to deduct travel expenses.

The general rule from the Supreme Court is that deductions are a matter of legislative grace, and taxpayers must maintain sufficient records to substantiate the amounts of their income and entitlement to any deductions or credits claimed.


Scales of Justice

A common misperception for clients is that in Tax Court the IRS has the burden of proof to demonstrate that the changes they propose are correct. 

Not so. 

 Unlike in the criminal arena where the Government has to prove “beyond a reasonable doubt” every element of a charged offense – in tax proceedings in the