make a honest effort to show the business purpose and record it. Maybe they weren't , it was that he thought the IRS was going to catch them, when its very possible to make it a legitimate situtation.

I'm not saying people don't abuse it, there is no doubt that all the friends I had in HS who drove cars with dealer plates because their father owned a car lot were not either employees or test driving the car.

I'd guess far too much of this goes on, but then again, it keeps the economy rolling.