Over the years I have done presentations to all sorts of professionals that believe they know the tax laws better than I. I am not talking about my peers who love to memorize the code, the rates and nuisances. They know it off the top of their heads, where I may need to look it up.
I am talking about Chiropractors, realtors and others. They were told something that was misunderstood, wrong and or illegal and they believe it to be Gospel. Realtors have told me that their whole wardrobe is tax deductible as a business expense, the same with traveling chiropractors and restaurateurs.
I have told them, based on private letter ruling; the only person that was able to write off their entire wardrobe was Hugh Hefner. He was portraying and selling a lifestyle and that case when as up to the top to get settled.
But, those others went elsewhere for service where everything is deductible, until you get audited.
If shirts are embroidered or screen printed with the company logo, they can be deemed as advertising or uniforms, and then deductible. Special steel toed boots for a manufacturing firm can be deductible. Jackets for Portillo employees that stand out in the freezing cold with the Portillio logo, while they take your order can be deductible. But, the jeans, pants, socks or underwear are not deductible.
Just because you were misinformed, do not means that you are correct is deducting the expense as a business expense.
Use common sense, but then common sense is not common. Use reasonableness as a benchmark, if you mean to do something without appropriate council.