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Police officer on duty meal allowance
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SMF
Feb 2, 2012, 8:52:47 PM2/2/12
to
Police officer has on-duty meal per diem included in W-2 wages. Can
this same amount be deducted on 2016 and thus schedule A? thanks
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this same amount be deducted on 2016 and thus schedule A? thanks
--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2011) - All rights reserved. >>
<< ------------------------------------------------------- >>
Message has been deleted
brian...@verizon.net
Feb 3, 2012, 2:09:50 PM2/3/12
to
On Feb 2, 11:31 pm, "D. Stussy" <spam+newsgro...@bde-arc.ampr.org>
wrote:
> "SMF" <smf...@comcast.net> wrote in message
>
> news:689ba140-1457-4be0...@do4g2000vbb.googlegroups.com...
> a field/patrol assignment, not desk duty.
> Police officer has on-duty meal per diem included in W-2 wages. Can
> this same amount be deducted on 2016 and thus schedule A? thanks
Unless the police officer lived in the 8th Circuit and meets the
narrow fact pattern in the Christey case, he/she would have not
deduction. The IRS's Action on Decision on the case included:
"Accordingly, the Service views the Christey decision as being
incorrect. The inherently personal nature of such meal expenses bars
their deduction pursuant to section 262, and this nondeductibility
cannot be overridden by the general provisions of section 162(a),
notwithstanding a showing of business-related restrictions on such
meals." Thus, the Service will not follow the Christey decision other
than with respect to
---SUBSTANTIALLY SIMILAR police mid-shift restaurant meal expenses
---within the jurisdiction of the Eighth Circuit. "
wrote:
> "SMF" <smf...@comcast.net> wrote in message
>
> news:689ba140-1457-4be0...@do4g2000vbb.googlegroups.com...
>
> > Police officer has on-duty meal per diem included in W-2 wages. Can
> > this same amount be deducted on 2016 and thus schedule A? thanks
>
> Yes, if you meet the requirements for the deduction, namely that you're on
> > Police officer has on-duty meal per diem included in W-2 wages. Can
> > this same amount be deducted on 2016 and thus schedule A? thanks
>
> a field/patrol assignment, not desk duty.
> Police officer has on-duty meal per diem included in W-2 wages. Can
> this same amount be deducted on 2016 and thus schedule A? thanks
narrow fact pattern in the Christey case, he/she would have not
deduction. The IRS's Action on Decision on the case included:
"Accordingly, the Service views the Christey decision as being
incorrect. The inherently personal nature of such meal expenses bars
their deduction pursuant to section 262, and this nondeductibility
cannot be overridden by the general provisions of section 162(a),
notwithstanding a showing of business-related restrictions on such
meals." Thus, the Service will not follow the Christey decision other
than with respect to
---SUBSTANTIALLY SIMILAR police mid-shift restaurant meal expenses
---within the jurisdiction of the Eighth Circuit. "
Message has been deleted
brian...@verizon.net
Feb 4, 2012, 7:56:30 AM2/4/12
to
On Feb 3, 6:52 pm, "D. Stussy" <spam+newsgro...@bde-arc.ampr.org>
wrote:
> <brianwal...@verizon.net> wrote in message
>
> news:f8787702-1f11-4230...@y10g2000vbn.googlegroups.com...> On Feb 2, 11:31 pm, "D. Stussy" <spam+newsgro...@bde-arc.ampr.org>
> a decade ago), the Christey decision was being followed by the IRS
> including in regions other than under the 8th circuit.
When was that announced? The last time I dealt with this issue (more
than
a decade ago), the Christey decision was being followed by the IRS
including in regions other than under the 8th circuit.
It was announced in 1989 (AOD 1989-018)
wrote:
> <brianwal...@verizon.net> wrote in message
>
> news:f8787702-1f11-4230...@y10g2000vbn.googlegroups.com...> On Feb 2, 11:31 pm, "D. Stussy" <spam+newsgro...@bde-arc.ampr.org>
> > wrote:
> > > "SMF" <smf...@comcast.net> wrote in message
>
> news:689ba140-1457-4be0...@do4g2000vbb.googlegroups.com...
>
>
>
>
>
>
>
>
>
>
>
> > > > Police officer has on-duty meal per diem included in W-2 wages. Can
> > > > this same amount be deducted on 2016 and thus schedule A? thanks
>
> > > Yes, if you meet the requirements for the deduction, namely that you're
> on
> > > a field/patrol assignment, not desk duty.
>
> > > Police officer has on-duty meal per diem included in W-2 wages. Can
> > > this same amount be deducted on 2016 and thus schedule A? thanks
>
> > Unless the police officer lived in the 8th Circuit and meets the
> > narrow fact pattern in the Christey case, he/she would have not
> > deduction. The IRS's Action on Decision on the case included:
>
> > "Accordingly, the Service views the Christey decision as being
> > incorrect. The inherently personal nature of such meal expenses bars
> > their deduction pursuant to section 262, and this nondeductibility
> > cannot be overridden by the general provisions of section 162(a),
> > notwithstanding a showing of business-related restrictions on such
> > meals." Thus, the Service will not follow the Christey decision other
> > than with respect to
>
> > ---SUBSTANTIALLY SIMILAR police mid-shift restaurant meal expenses
> > ---within the jurisdiction of the Eighth Circuit. "
>
> When was that announced? The last time I dealt with this issue (more than
> > > "SMF" <smf...@comcast.net> wrote in message
>
> news:689ba140-1457-4be0...@do4g2000vbb.googlegroups.com...
>
>
>
>
>
>
>
>
>
>
>
> > > > Police officer has on-duty meal per diem included in W-2 wages. Can
> > > > this same amount be deducted on 2016 and thus schedule A? thanks
>
> > > Yes, if you meet the requirements for the deduction, namely that you're
> on
> > > a field/patrol assignment, not desk duty.
>
> > > Police officer has on-duty meal per diem included in W-2 wages. Can
> > > this same amount be deducted on 2016 and thus schedule A? thanks
>
> > Unless the police officer lived in the 8th Circuit and meets the
> > narrow fact pattern in the Christey case, he/she would have not
> > deduction. The IRS's Action on Decision on the case included:
>
> > "Accordingly, the Service views the Christey decision as being
> > incorrect. The inherently personal nature of such meal expenses bars
> > their deduction pursuant to section 262, and this nondeductibility
> > cannot be overridden by the general provisions of section 162(a),
> > notwithstanding a showing of business-related restrictions on such
> > meals." Thus, the Service will not follow the Christey decision other
> > than with respect to
>
> > ---SUBSTANTIALLY SIMILAR police mid-shift restaurant meal expenses
> > ---within the jurisdiction of the Eighth Circuit. "
>
> a decade ago), the Christey decision was being followed by the IRS
> including in regions other than under the 8th circuit.
When was that announced? The last time I dealt with this issue (more
than
a decade ago), the Christey decision was being followed by the IRS
including in regions other than under the 8th circuit.
It was announced in 1989 (AOD 1989-018)
Tim
Mar 8, 2012, 1:39:40 AM3/8/12
to
On Feb 4, 4:56 am, brianwal...@verizon.net wrote:
> On Feb 3, 6:52 pm, "D. Stussy" <spam+newsgro...@bde-arc.ampr.org>
> wrote:
>
>
>
>
>
> > <brianwal...@verizon.net> wrote in message
>
> >news:f8787702-1f11-4230...@y10g2000vbn.googlegroups.com...> On Feb 2, 11:31 pm, "D. Stussy" <spam+newsgro...@bde-arc.ampr.org>
> > > wrote:
> > > > "SMF" <smf...@comcast.net> wrote in message
>
> >news:689ba140-1457-4be0...@do4g2000vbb.googlegroups.com...
>
> > > > >Policeofficer has on-duty meal per diem included in W-2 wages. Can
> On Feb 3, 6:52 pm, "D. Stussy" <spam+newsgro...@bde-arc.ampr.org>
> wrote:
>
>
>
>
>
> > <brianwal...@verizon.net> wrote in message
>
> >news:f8787702-1f11-4230...@y10g2000vbn.googlegroups.com...> On Feb 2, 11:31 pm, "D. Stussy" <spam+newsgro...@bde-arc.ampr.org>
> > > wrote:
> > > > "SMF" <smf...@comcast.net> wrote in message
>
> >news:689ba140-1457-4be0...@do4g2000vbb.googlegroups.com...
>
> > > > > this same amount be deducted on 2016 and thus schedule A? thanks
>
> > > > Yes, if you meet the requirements for the deduction, namely that you're
> > on
> > > > a field/patrol assignment, not desk duty.
>
> > > >Policeofficer has on-duty meal per diem included in W-2 wages. Can
>
> > > > Yes, if you meet the requirements for the deduction, namely that you're
> > on
> > > > a field/patrol assignment, not desk duty.
>
> > > > this same amount be deducted on 2016 and thus schedule A? thanks
>
> > > Unless thepoliceofficer lived in the 8th Circuit and meets the
>
> > > narrow fact pattern in the Christey case, he/she would have not
> > > deduction. The IRS's Action on Decision on the case included:
>
> > > "Accordingly, the Service views the Christey decision as being
> > > incorrect. The inherently personal nature of such meal expenses bars
> > > their deduction pursuant to section 262, and this nondeductibility
> > > cannot be overridden by the general provisions of section 162(a),
> > > notwithstanding a showing of business-related restrictions on such
> > > meals." Thus, the Service will not follow the Christey decision other
> > > than with respect to
>
> > > ---SUBSTANTIALLY SIMILARpolicemid-shift restaurant meal expenses
> > > deduction. The IRS's Action on Decision on the case included:
>
> > > "Accordingly, the Service views the Christey decision as being
> > > incorrect. The inherently personal nature of such meal expenses bars
> > > their deduction pursuant to section 262, and this nondeductibility
> > > cannot be overridden by the general provisions of section 162(a),
> > > notwithstanding a showing of business-related restrictions on such
> > > meals." Thus, the Service will not follow the Christey decision other
> > > than with respect to
>
> > > ---within the jurisdiction of the Eighth Circuit. "
>
> > When was that announced? The last time I dealt with this issue (more than
> > a decade ago), the Christey decision was being followed by the IRS
> > including in regions other than under the 8th circuit.
>
> When was that announced? The last time I dealt with this issue (more
> than
> a decade ago), the Christey decision was being followed by the IRS
> including in regions other than under the 8th circuit.
>
> It was announced in 1989 (AOD 1989-018)
The AOD specifically said the IRS would not follow Christey outside
>
> > When was that announced? The last time I dealt with this issue (more than
> > a decade ago), the Christey decision was being followed by the IRS
> > including in regions other than under the 8th circuit.
>
> When was that announced? The last time I dealt with this issue (more
> than
> a decade ago), the Christey decision was being followed by the IRS
> including in regions other than under the 8th circuit.
>
> It was announced in 1989 (AOD 1989-018)
the Eighth Circuit. Deducting on duty police meals is a common trick
by incompetent preparers who prey on police officers.
Gene E. Utterback, EA, ABA
Mar 8, 2012, 1:14:17 PM3/8/12
to
"Tim" wrote in message
news:5e9b2b86-8b82-49e5...@wb9g2000pbc.googlegroups.com...
AGREED - Christy is on point and is the "law" ONLY in the Eighth Circuit,
which includes:
Eastern District of Arkansas
Western District of Arkansas
Northern District of Iowa
Southern District of Iowa
District of Minnesota
Eastern District of Missouri
Western District of Missouri
District of Nebraska
District of North Dakota
District of South Dakota
If you're anywhere else, you're out of luck.
Gene E. Utterback, EA, RFC, ABA
news:5e9b2b86-8b82-49e5...@wb9g2000pbc.googlegroups.com...
which includes:
Eastern District of Arkansas
Western District of Arkansas
Northern District of Iowa
Southern District of Iowa
District of Minnesota
Eastern District of Missouri
Western District of Missouri
District of Nebraska
District of North Dakota
District of South Dakota
If you're anywhere else, you're out of luck.
Gene E. Utterback, EA, RFC, ABA
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