The petitioner started a photography business by creating a business plan and obtaining a sales tax permit. However, the business did not show a profit for more than 10 years. Thus, the state (IA) Department of Revenue (IDOR) could not grant the petitioner the presumption in accordance with I.R.C. Sec. 183 that the activity was engaged in with a profit intent. Thus, in accordance with the nine-factor test set forth in Treas. Reg. Sec. 1.183-2(b), the activity would be evaluated. The IDOR determined that none of the factors favored the petitioner other than the fact that the petitioner had expertise in photography. Thus, deductions associated with the activity were disallowed. In re Groesbeck, Doc. Ref. No. 15201018 (IA Dept. of Rev. Apr. 8, 2015).