Or any IRS announcement, private ruling, etc. So many people are quick to declare that this or that has been settled with regard to airline miles and taxation, but the reality is that very little is certain in this area. The IRS has provided precious little guidance. The only area of clarity is that the IRS does not consider miles earned on business travel to be reportable as taxable income for the employer or the employee. Beyond that, it's wide open.

FWIW, I use personal miles (earned on leisure travel) for business travel, and I deduct the fair market value of those miles as a business expense. Anyone want to report me for this? Be my guest (my name is Andrew Dhuey), but you should know that I've been reporting myself for years with a statement at the end of my 1040 explaining exactly what I'm doing. If the IRS wants to challenge this, I'm all for it.