federal income tax and measures aimed at rooting out political corruption. But in addition to its left-wing social justice orientation, Progressivism also had a darker side. Some leading Progressives — such as Theodore Roosevelt, who unsuccessfully ran for president on the Progressive Party ticket in 1912 — supported ugly political projects like eugenics and imperialism.

Under different incarnations of the Progressive Party, the agrarian populist Robert La Follette and Henry Wallace also ran as third-party presidential candidates, in 1924 and 1948, respectively. By the time of Wallace’s candidacy, however, the Progressive Movement as such had died out, having been superseded by the New Deal liberalism of the 1930s and 1940s. But the association of Wallace and his supporters with the term progressive may have led to a shift in                        -3-

Before the years in issue, and during 2013 and 2014, petitioner was employed by

Remote Ocean Systems (ROS). Petitioner built underwater equipment such as

cameras, lights, thrusters, control devices, and integrative sonar.

II.     Sole Proprietorship Activities

        During the years in issue ROS was experiencing financial difficulty and

petitioner was provided some flexibility in his work schedule. Petitioner began

exploring business ventures with other individuals, using the name Trifecta United

as an umbrella name for the activities, which he named Local Bidz and Stingray

Away.

        The Local Bidz activity involved creating a website with