Several folks have indicated they have a sole-owner business and use a part of their home regularly and exclusively for business use. They have not claimed that deduction because they heard it would cause an IRS audit of their tax return.Our experience is the deduction is that it's OK to claim. The IRS has recently even issued a revenue procedure for a "safe harbor" office-in-home deduction. Rev. Proc. 2013-13 offers an optional method of figuring the deduction.The "safe harbor" is effective for 2013 and later years. It allows $5 per each square foot of the home that is regular and …