On July 19, 2011, the U.S. Internal Revenue Service IRS released an advance copy of Announcement 2011-42 the Announcement advising taxpayers that it intends to discontinue authorizing the high-low per diem method for substantiating lodging, meal, and incidental expenses incurred while traveling away from home. This change was proposed in Revenue Procedure 2010-39 which provides rules for using a per diem rate to substantiate certain away-from-home business expenses.Related posts:US: Guidance on Substantiating Away-from-Home Business ExpensesU.S. IRS Increases Standard Mileage Rates Effective July 1, 2011U.S. : IRS Announces 2010 Optional Standard Mileage Rates