The Mileage Log Mistake That Triggers IRS Audits.

The IRS will disallow your entire mileage deduction if you don't have proper records. No log, no deduction. That's not just IRS policy—that's Tax Court reality!

In this video, I break down Internal Revenue Code Section 274(d) strict substantiation rules, show you what the IRS manual says about mileage verification, and walk through 3 real Tax Court cases where taxpayers lost thousands because of poor mileage records.

In this video you'll learn:
✅ IRC Section 274(d) strict substantiation requirements for mileage
✅ Why the Cohan rule does NOT apply to vehicle deductions
✅ What the IRS manual says about contemporaneous mileage logs
✅ Craddock v. Commissioner: Mileage log disallowed as not credible
✅ Wolpert v. Commissioner: No log equals no deduction
✅ Eze v. Commissioner: All Schedule C expenses denied without records
✅ How to keep IRS-proof mileage records using apps or manual logs
✅ Odometer photo strategy for year-end totals
✅ What information you must document for each business trip
✅ Why reconstructed logs created during audit don't work
✅ MileIQ and QuickBooks mileage tracking tools
✅ Real-time recordkeeping vs. after-the-fact estimates

If you drive for business, you need a contemporaneous mileage log that documents the amount, time, place, and business purpose of each trip. Without it, the IRS will shut down your deduction and the Tax Court will back them up.

⏱️ TIMESTAMPS:
0:00 - Hook: Mileage Logs Aren't Optional
0:30 - Intro: The Levy King
1:00 - IRC Section 274(d) Strict Substantiation Law
2:30 - IRS Manual on Mileage Verification
4:00 - Tax Court Case 1: Craddock v. Commissioner
5:30 - Tax Court Case 2: Wolpert v. Commissioner
6:45 - Tax Court Case 3: Eze v. Commissioner
8:00 - Practical Mileage Tracking Tips
10:00 - Odometer Photo Strategy
11:00 - Apps: MileIQ and QuickBooks
12:00 - Call to Action

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Legacy Tax specializes in stopping IRS wage levies, bank levies, and tax liens. Corey "The Levy King" Hankerson has helped thousands of Americans push back against IRS collections and win. With 8.8M+ views and proven results, we help business owners protect their paychecks and resolve tax debt.

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