Ordinarily, settlement officers are directed to allow transportation expenses equal to the lesser of the local standard or the amount the taxpayer actually paid. IRM pt. 5.19.13.2.2.5 (June 10, 2015); see Lloyd v. Commissioner, T.C. Memo. 2017-60, 113 T.C.M. (CCH) 1287, 1288. An SO does not abuse her discretion by employing the local standard where (as here) the taxpayer has failed to show that the amount allowed is inadequate to meet his basic living expenses.

We find that the SO did not abuse her discretion by considering petitioners' original 2015 return, which was their most recently filed and processed return at that time. See Lloyd v. Commissioner, T.C. Memo. 2017-60, 113 T.C.M. (CCH) 1287, 1289. • Petitioners contend that the SO should have treated their monthly American Express payments of $1,000 as allowable living expenses.