Bob, a new client or yours, is a self-employed caterer in Charlotte, NC. He drives his personal van when delivering catered meals to customers. You have asked him to provide the amount of business miles driven using his vehicle. You are planning on using the standard mileage method to calculate his deduction for transportation costs. He has responded by saying, " Well, I don't really keep track of my miles. I guess I drove around 5,000 miles last year for the business." What would say to him and can you help him (client letter)? Also, when helping a client you must show your research and present tax authority (IRS Code, Regulation, Court Case, IRS Publication)