My client has a schedule C business, and the Offer Specialist at the IRS won’t allow the car payment for their Offer because they are using it in the business. Do you agree?

I do agree that the taxpayer cannot take the expense twice. However, how is the vehicle being deducted from the business? If it is entirely being written-off then I agree with the Offer Specialist. If, however, only mileage is being used, then I would argue there is a personal use component that is NOT being deducted in the business, and the taxpayer should be allowed that percentage of the allowable automobile operating expense as a deduction on the personal living expenses.