Sharon T. Myrick - Page 4




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               During 2001, petitioner worked for the U.S. Department of              
          the Treasury.  She also sold products for Avon Products, Inc.               
          (Avon).  Petitioner generally sold the Avon products from her               
          home, although she occasionally met customers elsewhere.                    
          Petitioner had a desk, computer, printer, a postage meter, and              
          other equipment in her home.                                                
               Petitioner owned both a Chevrolet Trailblazer and a Dodge              
          Neon.  Petitioner used the Trailblazer to commute to her job at             
          the Treasury Department in 2001.  Petitioner also used the                  
          Trailblazer to transport Avon products.  It is not clear the                
          extent to which petitioner used the Neon for personal or business           
          purposes.                                                                   
               Petitioner was also involved with a company called Prepaid             
          Legal Services in 2001.  According to petitioner, she paid a fee            
          that allowed her to contact Prepaid Legal Services and receive              
          legal advice.  Petitioner used Prepaid Legal Services for both              
          personal and business-related matters.  Petitioner became an                
          associate of Prepaid Legal Services in or about May 2001.                   
          Although the record does not disclose what her duties were,                 
          petitioner earned some amount of income from Prepaid Legal                  
          Services after she became an associate.                                     
               In addition to the above-described activities, petitioner              
          attended one or more flea markets in 2001 where she attempted to            
          sell goods.  The record contains little information about the               







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