The IRS is getting tough on mileage records.
Accordingly to Kiplinger’s June 17, 2016 Tax Letter:
“A taxpayer used his personal auto in his business of marketing petroleum properties. For some activities, he kept a meticulous log with the exact miles driven, destination and purpose. For other trips, he wasn’t so precise, either estimating his mileage or failing to list the place he drove to. The Tax Court approved the business miles for which he had detailed records and nixed the rest.”
(Powell, TC Memo 2016-111)