Can I claim mileage from an unscheduled work related "emergency callout"? It's not "coming and going" according to case law. The IRS does not clarify on their site...

[Anita01 · Accepted solution]

If you were called in to work for an emergency, it's still just nondeductible commuting.  The nature of your car use would not change because it's outside of regularly scheduled work, so if the driving you usually do is deductible, then this would be also.  If your regular drive is just commuting  then so is this.