Looking at the variation in the cheapest tickets offered across games shows that variable pricing is a more efficient method of revenue management and maximization.
As a result, today the Service issued Revenue Procedure 2013-13, which provides a safe harbor method that greatly simplifies the home office deduction process.
Eventually it did get going in the summer but Money Box now knows that by Christmas fewer than 30, 000 had successfully filed their tax return using this method - a small fraction of the number the Revenue was hoping for.