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income in 1988, 1991, and 1992. Third, she determined that he
was liable for self-employment tax on all of his unreported
income. Fourth, she determined that he could deduct the standard
deduction for each year, and that he could deduct one-half of his
self-employment tax for 1990, 1991, and 1992. Fifth, she
determined that his filing status was “Single”, and that he was
entitled to one exemption. Sixth, she determined that he was
liable for the additions to tax mentioned above.
OPINION
1. Taxable Income
Respondent determined that the amounts listed on the Forms
1099-NEC were includable in petitioner’s gross income. She also
referred to the Bureau of Labor Statistics, and determined that
petitioner received additional taxable income in 1988, 1991, and
1992. In his opening argument at trial, respondent’s counsel
conceded the adjustments based on the labor statistics.
At the outset, we note that we need not, and do not, reach
the issue involved in Portillo v. Commissioner, 932 F.2d 1128
(5th Cir. 1991), affg. in part and revg. in part T.C. Memo.
1990-68, because petitioner has not challenged the accuracy of
the Forms 1099-NEC issued to him. As we understand petitioner’s
argument, he performed his court reporting assignments as an
employee of Patterson, Metro, and the State of Florida, and he
was not an independent contractor as determined by respondent.
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