The Internal Revenue Code and Tax Memorandum

October 15, 2012

TAX FILE MEMORANDUM

FROM

SUBJECT Tracey Taxpayer Engagement

Today I talked to Tracey the taxpayer with respect to meeting with her requesting tax assistance. She wishes to know if she is entitled to take a deduction for the cost of meals incurred during a particular trip.

FACTS Tracey is a sales representative for a national pharmaceutical company. She has a large sales territory, and she makes her rounds to her customers using a company-owned car over a 16- to 19-hour period of time. During these one-day business trips, Tracey pulls over at a suitable ...