Can "Commuting" Miles Ever Be Converted Into Tax Deductible Mileage?

This one is not spelled out as clearly as some other deductions, but it can be pieced it together…

IRS Revenue Ruling 90-23 states:
“Daily transportation costs for going between the taxpayer’s RESIDENCE and one or more regular places of business or employment are NON-deductible Personal Commuting expenses. [ IRC §262; Revenue Ruling 90-23, and IRS Bulletin 1990-11 ]