CHUCK SLOAN

Every auditor has the discretion to allow or deny expenses based upon their personal interpretation of IRS rules. That's why there is no "standard" list of what the IRS allows for deductions. That you are allowed to challenge an auditor's decision with their manager explains how, even in the same office, two auditors may have a different position on an expense. Bear in mind that after a few weeks most auditors have learned what understanding their manager will be following.