What is the name of your state (only U.S. law)? VT. My brother is a self employed truck driver. He contracts himself out to companies mostly in NY to deliver goods into Canada. His home office is in Vermont. His home office is where he resides. He leaves his truck in NY and drives back home every day to finish up his work. Then he again leaves in the morning to drive to his truck to load in NY. The IRS is claiming he cannot deduct his driving miles from his Home office to his truck location since they now consider that commuting to his job. But his office is in VT and his equipment has to be left in NY. IRS is telling him his truck is his office. Now they want him to back pay $10,000 for the deductions he made in traveling from his office to his truck. He received a letter from the IRS demanding money. How can he fight this? Thanks