The U.S. Tax Court has ruled that a street vendor wasn’t entitled to an earned income tax credit (EITC) because she couldn’t prove that she’d earned income. The street vendor bought and sold items in cash and didn’t keep inventory records. In addition, she rarely recorded sales and usually didn’t give receipts to her customers. The IRS denied her claim of the EITC. The court sided with the IRS because, even though the street vendor was able to supply some receipts for purchases, she wasn’t able to produce bank statements that might have shown some evidence of income. (TC Summary Opinion 2019-20)