From: lawrence delson sc > Sent: Thursday, August 28, 2014 3:35 PM To: [email protected] Subject: Fw: fyi 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="tt000000">Delson International, Inc. P.O. BOX 3776 =ew York, NY 10163 Forwarded Message From: Eileen Alexand=rson To: lawrence delson <=>Sent: Wednesday, August 27,=2014 3:23 PM Subject:=fyi 1 EFTA_R1_01329113 EFTA02351057