Lauren Marini (J.D. 2011, Baltimore) has published Comment, “Simplification” is Not Enough: An Analysis of the Home Office Tax Deduction and the Home Office Simplification Act of 2009, 40 U. Balt. L. Rev. 107 (2010). Here is part of the Introduction:

This comment will explain why Congress should address the inequalities in the home office tax deduction, refine the regular use standard, and enact legislation that encourages qualified taxpayers to take the deduction. In Part II, the comment begins with a discussion of the history and legislative intent behind the home office tax deduction. Part III analyzes the four problems with the home office deduction: first, the deduction treats self-employed taxpayers differently from employees; second, qualified taxpayers are reluctant to take the deduction; third, it is difficult to substantiate home office expenses; and fourth, the regular use standard is not sufficiently defined. The comment outlines the proposed Home Office Deduction Simplification Act of 2009 and the goals of this legislation in Part IV. In Part V, the Simplification Act is analyzed to determine its effectiveness in addressing both the problems with the current deduction and the goals set forth for the legislation.