[Chadt74]

"Has anyone who is really a tax accountatn ever considered the fact that many players are "on call" 24 hours a day as affiliate managers or even as players if a fish shows up. Does this do anything to make it easier to claim the deduction?"

No, you have no idea what one must do to take this deduction. Being 'on call' has nothing to do with it.

The one person I know who took this deduction got interviewed, not audited, but the IRS did make adjustments to their return which had a negative impact on their overall return. I have only advised one person to take this deduction (I generally do not prepare taxes)since he has a 300lb printing press set up in his loft and even holds revenue generating classes in his loft. That should give you a better understanding of the home office deduction.