Richard Michael Managan - Page 3




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          Subsequently, on May 31, 1996, petitioner received a check from             
          Brevard County for $15,920.  As a result, petitioner did not file           
          a claim against the county.                                                 
               In 1992, Mrs. Managan began taking courses at the University           
          of Central Florida (UCF).  During 1995 and 1996, petitioner and             
          Mrs. Managan operated a Schedule C business, Monticello Research            
          Group (MRG), which conducted environmental audits of real                   
          property.  During this same period, Mrs. Managan attended UCF.              
          While attending UCF, Mrs. Managan did quality control work as an            
          independent contractor for a professor.  In 1996, Mrs. Managan              
          received a bachelor’s degree in chemistry.  In 1997, she began              
          working in a chemistry laboratory for BTR Labs.                             
               During 1996, shortly after his motorcycle accident,                    
          petitioner began constructing a boat, the Dinky Dau.  Petitioner            
          intended to use the boat to fish for lobster off the coasts of              
          Honduras and Nicaragua.  In 1996, petitioner paid $975 to his               
          attorney to obtain a lobster fishing license from Honduras.                 
                                       OPINION                                        
               As a preliminary matter, petitioner contends that, pursuant            
          to section 7491(a), the burden of proof should be on respondent.            
          The parties agree that the examination began after July 22, 1998.           
          Respondent, however, contends that the burden of proof is on                
          petitioner because petitioner did not satisfy the requirements of           
          section 7491(a).  In order for respondent to have the burden of             






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