Hi every one, i have petitioned a case in US Tax court, IRS denied MY TAX driver millage, we evidence to support, can you help how to present the case.
Why did the IRS reject your miles?
You will need to flowing information when you petition the IRS:
- Letter from an employer stating that the employee is required to use his vehicle and he is not reimbursed
- Odometer reading at 1/1/XX and at 12/31/XX - This will show the miles the taxpayer drove in the year.
- justification or miles used for work - examples: appoint books with actual mile driven for the day and what
was business and what was personal. For the future, your clients should use MileQ App works well.
- If all is justified , documented and accurate you will be contacted prior to your court date by an attorney mediator working for the IRS and he or she will review your case. He or she will review your documentation and either side with you or he or she will give you an option to accept and continue to your trial date.
I hope this helps you.
I am trying to understand your TAX (what ) client or taxi driver.
That will make a difference in how I respond to this
The American Society of Tax Problem solvers has a member webinar about how to recreate Mileage Logs.
The current rule is no written log/no deduction. You are allowed to recreate mileage logs base on other evidence, affidavits from individuals, Oil change records, Tax Fox records. You may use a sampling technique to determine business use.
I cost about $189 to join ASTPS. The available webinars are well worth the price.
Unless you are a USTCP certified you cannot represent clients in Tax Court, but you can represent them in Appeals. Tax court cases are always referred to Appeals before being sent to Tax Court. You should reach a settlement in Appeals because the likelihood of winning in Tax Court if you cannot settle in Appeals is unlikely.
In some cases, if you are not a USTCP, you might be granted the right to sit with your client who can represent themselves. You will NOT be allowed to address the Court. Just whisper help in the ear of your client.
Michael Wayne Cyr
Tax Debt Soutions
Michael Wayne Cyr, CPA, EA