ABC Music Inc. (Taxpayer or Company) develops solutions for the increasingly complicated digital media landscape, setting the standard for innovation in copyright management. It has built tools to solve market intelligence, rights acquisition, administration, reporting and payment challenges facing the music and data industries. Intel and software are employed to automate and accelerate accurate, transparent reporting. The Company is a Delaware corporation, is commercially domiciled in California and has no employees, property or agents located or operating in any other state. The Company is not qualified to do business in any state other than California. The Co