wrote
My employer requires certain information for entertainment and
> business meals reimbursed under our accountable plan, including the
> names and affiliations of all the attendees.
>
> I've recently been challenged on this rule, maily because the host
> can't remember the names. I checked the IRS publications trying to
> find a paragraph I could quote as an authoritative source.... but to
> no avail. I can't fine anything in their publications that says you
> must list the attendees' names.
>
> I suspect I'm just missing it, so if anyone could help me out I'd > appreciate it.
Think about this. You're the employer, being asked to fork over a sum of money for a dinner partay followed by a heavy night of drinking at strip clubs. Wouldn't you demand to know who it was that was entertained on your dime?
Besides, it's hiding in plain sight.
From Publication 17
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Adequate Accounting One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. (See Table 26-2, [BELOW], for details you need to enter in your record and documents you need to prove certain expenses.)
Table 26-2. How To Prove Certain Business Expenses
Entertainment Cost of each separate expense. Incidental expenses such as taxis, telephones, etc., may be totaled on a daily basis. Date of entertainment. (Also see Business Purpose.) Name and address or location of place of entertainment. Type of entertainment if not otherwise apparent. (Also see Business Purpose.) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. For entertainment, the nature of the business discussion or activity. If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion,
>>>>>>>and the identities of the persons who took part in both the business
>>>>>>>>discussion and the entertainment activity.
"My Peeps" don't count.
"Prospects" don't count.
"Jack Daniels", "Evan Williams", "Ron Bacardi" and "Johnnie Walker" don't count.