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b'A taxpayer without a regular place of business can still obtain a deduction for travel away from home if the taxpayer can establish that he/she has a home.\\xa0 In two cases (Jason Ayala v. Commissioner and Manuel Ayala, Jr. v. Commissioner) the taxpayers failed to show they had a home and lost the deduction.\\xa0 But the IRS also failed in its attempt to assess a negligence penalty on these taxpayers.

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