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equipment, (4) he did his own transcribing and typing, and (5) he
was issued Forms 1099-NEC.
Because the record does not show that petitioner was an
employee, we hold for respondent on this issue.1 Accord Ekren v.
Commissioner, T.C. Memo. 1986-509; Moore v. United States,
54 AFTR 2d 84-5410, 84-1 USTC par. 9510 (E.D. Cal. 1984).
2. Self-Employment Tax
A self-employment tax is imposed on net earnings of $400 or
more from self-employment income, subject to a maximum amount of
self-employment income. Secs. 1401 and 1402(b). The term
"self-employment income" means income derived from carrying on a
trade or business, less allowable deductions. Sec. 1402(a) and
(b).
We hold that petitioners's income is subject to the
self-employment tax. Petitioner has not proven otherwise. Rule
142(a); Welch v. Helvering, supra at 115.
3. Additions to Tax Under Section 6651(a)(1)
Respondent determined an addition to tax under section
6651(a) for each year in issue, asserting that petitioner failed
to file Federal income tax returns. In order to avoid this
addition to tax, petitioner must prove that his failure to file
was: (1) Due to reasonable cause and (2) not due to willful
1 Even if we were to agree with petitioner that he was an
employee, his gross income would still include the amounts that
he received from Patterson, Metro, and the State of Florida.
Sec. 61(a).
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