If your employer determines that the expenses meets the IRS requirements under code L in the W-2 instructions and associated publications, and changes the code then you should not have any problems with the IRS, but of course, the IRS can challenge anything on a tax return that they believe might be questionable.
You can be required to prove anything that you put on a tax return. The IRS also randomly selects tax return for random audit so it is not possible to say if the IRS would question it or not. All you can do is file a correct tax return using a W-2 provided by the employer.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
