A CPA claimed to use 4 of the 10 rooms in his home for tax return preparation business: “conference room,” “accounting room,” “tax room,” and “staff room.” He deducted 40% of costs related to his home. But the only evidence of this was a floor plan of the home, so the Tax Court denied his home office deduction. He didn’t explain the different functions of each room or the need for them. #IdeaoftheDay