One of the longest running tax disputes involving a trucking company may finally have come to an end. A federal court recently upheld Trucks Inc.'s method of paying per diems to truck drivers based on a percentage of their gross pay. The government had objected that the company did not know if the drivers were incurring lodging expenses and was not paying them consistent amounts. The IRS has yet to indicate if it will follow the ruling in this case. For now, taxpayers should expect the IRS will continue to challenge any method other than the straight dollars-per-day or cents-per-mile methods allowed in its annual revenue procedures.