This Daily Tax Tip Spotify Podcast and/or WordPress Blog Post discusses when a Taxpayer Cannot Use Google Maps to Substantiate Miles Traveled.


In Geiman v. Commissioner, Tax Court Memorandum 2021-80, the Tax Court disallowed most of a taxpayer’s travel expense deductions because the taxpayer did not meet the heightened substantiation requirements of Code Section 274.
The court rejected the taxpayer’s use of Google Maps printouts as substantiation for the number of business miles traveled.
See William Geiman Tax Court Memorandum 2021-80 below.

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