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year, Derrick was enrolled in Hermes Elementary School (Hermes)
in La Grange, Texas, where he remained for the rest of the school
year. His address was listed by Hermes as 128 E. Cedar Street,
La Grange, Texas. La Grange is about 128 miles from Temple.
Discussion
Because petitioner failed to meet the requirements of
section 7491(a)(2), the burden of proof does not shift to
respondent in this case.
Schedule C Income
Respondent determined that petitioner had not earned the
income reported on her Schedule C. Petitioner testified that she
had a babysitting business and was “self-employed for about a
year cutting yards, doing odds and ends, cleaning house, doing
several different things to earn a living.” She added that she
poured concrete and worked for OBM Enterprises for the last 5
years.
Petitioner provided the Court with two documents titled
“Original Affidavit In Any Fact”. In these documents, Mr. O.B.
Marshall states that petitioner was engaged in the “good
faith performance of Principal Business or profession of
Secretarial/Office Administration Services during the course
of operations of O.B. Marshall D/BA OBM Enterprises, Inc. and
the related party transactions of other Business(es) and
Individual(s)” as an employee and as a self-employed individual
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Last modified: May 25, 2011