Peace Officer

[Kurly]

Old Subject.

What do you think about taking Peace Officer roadside meals on Form 2106?. I have mixed feelings on this.

Any comments will be appreciated.

Kurly

[New York Enrolled Agent]

Old Subject.

What do you think about taking Peace Officer roadside meals on Form 2106?. I have mixed feelings on this.

Any comments will be appreciated.

I'm curious as to what basis you have to contemplate taking these meals as deductible expenses. Are the officers in question required as a condition of emplyment to eat their meals on the roadside?

There are many court cases where police officers have been denied a deduction for meals. The only precedent is in the 8th circuit court of appeals (see the Christey and Pillsbury cases) where a deduction was allowed. Both of these guys were MN state troopers required by the state to eat in a specific location. Everyone has to eat - only those with unique sets of circumstances are able to deduct these meals.

[DaveO]

Certain NE State Troopers are required to eat lunch in public while on duty.

[ChEAr$]

Old Subject.

What do you think about taking Peace Officer roadside meals on Form 2106?. I have mixed feelings on this.

Any comments will be appreciated.

Kurly

Yep, that is still making the rounds in peace officer circles. It was this bone of contention which made me part ways with local police chief who had the Minnesoty
case as his precedent for deducting all his breakfasts and lunches while on duty.

Good riddance, too.

[taxea]

a requirement of his employment is not enough. This is not a deductible item no matter how you slice it.

[gkaiseril]

a requirement of his employment is not enough. This is not a deductible item no matter how you slice it.

See http://www.timkelly.com/meals.htm, for more information.

The decision was based on the following facts:

Troopers were required to eat within their patrol area.
They had to eat in public view.
They had to eat in a public restaurant .
They could not bring their lunch.

The IRS is following this judgment only in the 8 Circuit Appeals Court jurisdiction when all of the above requirements are meet. The IRS has not appealed this decision.