Here the taxman is quite biased against the 'home office' deduction.

In order to use it, the home office pretty much needs to be the only place you do business from, be completely apart from the rest of the house, and not be used for any other activity.

Then, no matter what you do, you can count on the IRS denying the deduction, sending you a bill for tax, penalties, and interest ... then making you fight it out in an audit.