Thai V. Pham and Khuy T. Bui - Page 9

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               The record is clear, and there is no doubt, that petitioners           
          failed to maintain records or other written documentation of the            
          work performed by, or compensation paid to, their sons.                     
          Petitioners are unable to identify, with any degree of certainty,           
          factors customarily associated with a compensatory relationship.            
          The number of hours worked by petitioners' sons is unknown.  The            
          number of buttons attached, button holes cut, and garments                  
          pinned, ironed, or packaged by any particular son is also                   
          unknown.  Furthermore, the actual work performed by any                     
          particular son for any particular period is unknown.  Similarly,            
          with the exception of the Forms 1099-MISC provided to each son              
          for tax return purposes, petitioners are unable to provide                  
          records reflecting the compensation paid to any of their sons for           
          any particular period.  Petitioners are also unable to produce              
          any documentation regarding the calculation of compensation paid            
          to any particular son on any particular occasion.                           
               Petitioner Bui testified that she paid her sons on a piece             
          or per-unit basis.  However, she presented inconsistent testimony           
          with regard to the per-unit amount paid to any particular son.              
          She first testified that her sons were paid between 30 cents and            
          50 cents per garment to attach buttons, depending on the                    
          complexity of the design of the garment.  Petitioner Bui                    
          subsequently testified that this range was between 20 cents and             
          80 cents.                                                                   
               The testimony of petitioner Bui's sons with regard to this             

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