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.  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.  But the IRS also failed in its attempt to assess a negligence penalty on these taxpayers.The materials for the podcast can be downloaded from http://www.edzollars.com/2007-04-27_Home.pdf .The podcast is sponsored by Leimberg Information Services, located on the web at http://www.leimbergservices.com .