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The issues for decision are: (1) Whether petitioner had
unreported income; (2) whether petitioner failed to file a timely
Federal income tax return; and (3) whether petitioner underpaid
his estimated tax for the year.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Greensboro, North Carolina, at the time his petition was filed.
Petitioner did not file his Federal income tax return for
the taxable year 1989.
Steven R. Goins (petitioner) is in the business of setting
tile and installing floor coverings. During 1989, petitioner was
an employee of three different floor covering companies: Marion
Tile, Inc., Brisson Flooring, Inc., and Carolina Acoustical &
Flooring, Inc. (Carolina Acoustical). Marion Tile, Inc. and
Brisson Flooring, Inc. treated petitioner as an employee, issuing
him a Form W-2 and withholding Federal income tax and Social
Security tax from his paycheck. Carolina Acoustical treated
petitioner as an independent contractor, issuing him a Form 1099
and making no tax withholdings.
In August 1990, the U.S. Department of Labor determined that
Carolina Acoustical owed four individuals back wages for a
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