<table><tr><th>From:</th><th>lawrence delson sc</th></tr><tr><td>Sent:</td><td>Thursday, August 28, 2014 3:35 PM</td></tr><tr><td>To:</td><td>jeevacation@gmail.com</td></tr><tr><td>Subject:</td><td>Fw: fyi</td></tr></table>

But can we show som=thing that indicates the taxpayer is changing the way they operate in orde= to reduce expenses/increase revenue etc? The Service does consider change= in operations as indicative of a profit motive.

Larry Delson

<=ont color="#000000">Delson International, Inc.

P.O. BOX 3776

=ew York, NY 10163

----- Forwarded Message -----
From: Eileen Alexander <>
To: Lawrence delson <>
Sent: Wednesday, August 27, 2014 3:23 PM
Subject: fyi