Veronica L. Foster - Page 6




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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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