Commissioner, if you’re thinking about deducting the Bat Signal on your tax return, you’d better be prepared for the IRS to shine a light on it as brightly as that beacon does on Gotham’s rooftops. While the Bat Signal is an iconic tool for rallying justice in our city, claiming it as a business expense might not pass muster with the tax code.

For an expense to be deductible, it has to be both ordinary and necessary for your operations. As a law enforcement official, you might argue that the Bat Signal plays a critical role in public safety communications. However, the IRS is less inclined to view a symbol of hope and crime-fighting as an ordinary business expense—and more as a government-funded piece of equipment that isn’t subject to personal deductions.

If you really want to pursue this, I recommend documenting every aspect of its use in official capacities, and consulting with a seasoned CPA who knows Gotham’s financial underbelly. Otherwise, you might find the IRS more relentless than any criminal prowling our streets.