The twist is that the IRS's own concession made the bill bigger: once the $64,000 in receipts stood and the expenses still fell, the deficiency went up. The 22,467 miles is the line small Schedule C filers should notice, because a mileage total on the return doesn't show business use without the log behind it. The added $901.60 penalty failing on a missing signature is a nice reminder that process rules cut both ways.
The twist is that the IRS's own concession made the bill bigger: once the $64,000 in receipts stood and the expenses still fell, the deficiency went up. The 22,467 miles is the line small Schedule C filers should notice, because a mileage total on the return doesn't show business use without the log behind it. The added $901.60 penalty failing on a missing signature is a nice reminder that process rules cut both ways.