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Block Inc. the country's biggest tax preparer may get a merger proposal from closely held  Liberty Tax Service  according to Liberty founder  John Hewitt  .
 Liberty Tax Service, John Hewitt
Please list all entity pairs containing a certain relationship in the given options.Output format is "word1, word2; word3, word4". 
Option: cities of residence, top members employees, members, alternate names, origin, state or provinces of residence, title of person, spouse, city of headquarters, NA, founded by, state or province of headquarters, employee of, countries of residence, country of birth, founded, subsidiaries, country of headquarters 
Text: {0} 
Answer:
 Liberty Tax Service, John Hewitt