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developing and implementing distributor programs and local
marketing, as well as assisting designers on retooling and
repositioning existing brands. Ms. Foster will further be
involved in new product development, in which she will
market research on product and flavor trends, and work with
designers on the development of packaging.
The position of Vice President of Marketing requires
theoretical and practical application of highly specialized
knowledge and attainment of a Bachelor’s Degree in Business
Administration or equivalent. The position requires at
least a Bachelor’s degree in a field related to the
specialty occupation.
Petitioner did not work in marketing before moving to the
United States and commencing her studies leading to an M.B.A.
Respondent determined that petitioner was not entitled to
deduct her education expenses and issued a notice of deficiency
on July 12, 2006. Petitioner timely petitioned this Court for
redetermination.
Discussion
In general, the Commissioner’s determination set forth in a
notice of deficiency is presumed correct, and the taxpayer bears
the burden of proving that the determination is in error. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Pursuant
to section 7491(a), the burden of proof as to factual matters
shifts to the Commissioner under certain circumstances.
Petitioner has neither alleged that section 7491(a) applies nor
established her compliance with the requirements of section
7491(a)(2)(A) and (B) to substantiate items, maintain records,
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