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If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area
from the top result below
https://www.irs.gov/publications/p463
If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return
https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/businesses/small-businesses-self-employed/power-of-attorney-and-other-authorizations
If you grant oral authorization and want your designee to receive copies of IRS notices and communications, you must make it known on the phone call