One thing you can always count on during an audit is a request for documentation

One thing you can always count on during an audit is a request for documentation supporting meals and entertainment expenses. The IRS has found that these expenses are heavily abused and are an easy way to generate additional tax revenue, not to mention additional revenue from penalties and interest.

You don't have to spend a lot of time reading Nike Shox Rival,tax cases to find one where meals and entertainment expenses were disallowed specifically because of improper documentation.

*Here are a few examples from recent cases:

The taxpayer's business meal expenses did not satisfy the substantiation requirements because they did not include the taxpayer's relationship to the parties involved or specify the business purposes of the meals.

The taxpayer's meals and entertainment deductions were disallowed because the taxpayer couldn't provide anything to tie the deductions to specific copies of receipts, checks, or other documents. Plus, in the Nike Shox TL3,few records the taxpayer did provide, there were duplications and other irregularities in the records making them unreliable altogether.