Tax Law Sucks

The tax law has been drafted to prevent employees from deducting the expenses of an office at home. Even if the employee should meet one of the tests, such as doing administrative work at home, the employee must also show that the home office was required for the “convenience of his or her employer” in order to claim the deduction.

What exactly is “required for the convenience of the employer”?

In this case the employee lives 1/2 hour away from office, has an office at work, but works occasionally at home and most evenings.