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Originally posted by SOWB_Ref
Sorry so late to reply but I wanted to be a little clearer on the rules before I responed.
Barry, I am not disagreeing with you out of hand, but I would hope you can provide a clearer explanation as to why we can't deduct the mileage from the game to home.
As I reviewed the IRS tax publication covering this (Pub. 463) it would appear to me that you are basing your interpretation on that being an sports official is a second job. Why can't it be considered as a temporary work location? We are clearly not working at the same place day to day. And we don't have a resonable expectation that the job will last regularly over a year. If we are able to consider ourselves as temporary, we gain that deduction going from the game home regardless you are coming first from a primary job.
A little help on this would be greatly appreciated.
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The mileage from game to home is called "commuting" which is nondeductible. Yes, I am considering refereeing to be a second job. I can't refute your argument regarding temporary work location because I am at home on vacation and don't have access to my research material but I believe that would only apply to your primary job.
There was a column in "Referee" magazine last year that discussed this and they gave the same interpretation of these laws as me, for what that's worth.
By the way, if you want tax advice, IRS publications are the worst place to look.