IRS reduces 2003 mileage rates.

• Position: 36 Cents a Mile

The IRS has released 2003 mileage rates--most of which are reductions from last year.

They are:

* Business miles: 36 cents per mile (down from 36.5);

* Medical: 12 cents per mile (down from 13)

* Moving: 12 cents per mile (down from 13)

* Charitable: 14 cents per mile (unchanged)

Note that California conforms...