Tax question - International business expenses

skate

Hello,
I have setup a sole propreitorship (online retail) business. Can anyone tell me if I will be able to deduct the manufacturing expenses? What proof will the IRS need? Or will they deny the claim as most likely they will not be able to verify those expenses?
Thanks.

skate

Oooh... I don`t have any proof of payment though. My friend`s brother was the middle man between the manufacturer and me. And I just transferred the money to his personal account here in the US. ???