b"(1)Toenterwithoutdelayandatreasonable timesanyfactory,plant,establishment,construction site,orotherarea,workplaceorenvironmentwhere workisperformedbyanemployeeofanemployer;and (2}Toinspectandinvestigateduringregular workinghoursandatotherreasonabletimes,and withinreasonablelimitsandinareasonablemanner, anysuchplaceofemploymentandallpertinentconditions,structures,machines,apparatus,devices,equipment,andmaterialstherein,andtoquestionprivately anysuchemployer,owner,operator,agentoremployee. It isthisprovisionthathasgivenrisetoinspectionsofyourshops andyourjobsites. Whatdoesthisdecisionmeantoyou?First,youmustrememberthat wearetalkingaboutnon-publicareas- thatportionofyourshopnot opentothegeneralpublicandthatportionofthejobsitenotopento thegeneralpublic.YoucannotdenyaccessofanOSHAinspectortothe publicportionsofyourshoporjobsites.Withrespecttothenon-public portionsofyourshoporjobsites,youmayrefusetherequestofanOSHA complianceofficertomakeaninspectionintheabsenceofasearch warrant.Ifthecomplianceofficerhasasearchwarrant,it's atough question.TheBarlowsdecisionwouldbeauthoritytorefusetoallow theinspectioneveninthefaceofthesearchwarrantwhereasother-decisionssuchastheGibson'sProductscasewoulddictatethatyou permittheinspectioninthefaceofthesearchwarrant. Obviously,youarefreetogranttothecomplianceofficeryour permissiontomakeaninspection.Youshouldbeawarethatifyourefuse toallowthecomplianceofficertomaketheinspection(wi thorwithouta searchwarrant),youwillbeinforalegalbattle.OSHAhasappealedthe Gibson'sProductscaseandwillcertainlyappealtheBarlow'scase.In themeantime,OSHA'spositionwill,inalllikelihood,bethatuntilthe SupremeCourthasruledonthelegalityoftheentryandinspectionprovision,it willbeinspectionsasusualwithOSHAseekingtoenforceits authoritytomakeinspectionsunderSection8(a)oftheAct. Wewillkeepyouinformedofdevelopments. TRANSPORTATIONEXPENSES Transportationexpenseswillgenerallybeconsiderednon-deductible commutingexpenses,regardlessofthenatureofthework,thedistance traveled,themodeoftransportation,orthedegreeofnecessit yaccordingtoarecentInternalRevenueServiceruling(Rev.Rul .76-453,I.R.B. 1976-47).Thereareseveralexceptionstothisrule.Traveltoandfrom anout-of-townbusinessmeetingisstillfullydeductible.Also,transportationbetweentwoormoreworklocationswithinthetaxpayer'slocal workareaisstillfullydeductible.Forpurposesofthislatter exception,thetaxpayer'shomeisnotconsideredaworklocationunlessit is hisprincipalplaceofwork."