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head of household filing status are encompassed in the findings
of fact relating to petitioner’s Schedule C deductions. Certain
facts relating to respondent’s imposition of the section 6662(a)
penalty are included in the discussion of that issue.
At the time the petition was filed, petitioner resided in
Mechanicsburg, Pennsylvania.
Petitioner’s Schedule C Activity: Cool G Records
During 1999, petitioner and Melissa were involved in efforts
to further Melissa’s career as a composer of songs, a performer
(singing her own material) in clubs, a recording artist, and,
through Cool G Records, a producer of her own recorded
performances.
Melissa was born on December 8, 1979. Her desire to be a
performer manifested itself at an early age. She took dancing
lessons, paid for by petitioner, starting at the age of 8. As a
child, Melissa also learned to play the clarinet and violin, both
with petitioner’s financial support. Melissa persuaded
petitioner to permit her to transfer from her local high school
in Orange County, California, to the Los Angeles High School for
the Performing Arts, despite the long, daily commute that that
would entail. While still in high school, Melissa briefly
studied music and drama at California State - LA.
Melissa graduated from the Los Angeles High School for the
Performing Arts in 1997. During 1998, she attended the FIT
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