I have an S-Corp client who has a real estate business.  They wrapped their personal truck, which we already deducting that expense as advertising, but now they are trying to argue they can have their business make the truck payment and have it deducted as marketing/advertising. Supposedly they "googled it" and found they are allowed to do this.  I'm going to contact them to send me this google information they found.

I have provided guidance to them on this once before and told them, that is not the tax guidance.  They should be tracking their business mileage and then have the company reimburse them for the mileage if they want to just use standard mileage reimbursement.  I also looked in Pub 463 and in Chapter 4, it specifically states advertising on your vehicle doesn't change the use from personal to business and still cannot deduct expenses for the use. 

Is there some other tax reference I am not finding that would entitle them to have their S-corp pay their personal truck payment and classify it as "marketing"?