Originally Posted by Blueskies21

I'm generally extremely conservative regarding tax, however I would say the audit risk related to occasional positive space (such as 9E's second commute in option) is basically nil.

At worst it would be imputed income at something like 10% of a Y class fare. Essentially the IRS would have to be targeting airline pilots LOOKING for this particular issue and they aren't likely to do that because of the effort involved and low taxes due/ penalties likely.