- 22 -
section 6521, offset self-employment taxes with taxes paid
erroneously under section 3101. Lozon v. Commissioner, T.C.
Memo. 1997-250.
Further, respondent asserted in his amendment to answer, and
argues on brief, that in the event we find that petitioner was an
independent contractor, petitioners must include in income
contributions by Combined and pretax contributions by petitioner
into pension and profit-sharing plans and also insurance premiums
and health care costs paid by Combined.8 Petitioners offer no
argument on this point and instead concede on brief that they
must include in income contributions to pension and profit-
sharing plans and payments by Combined of insurance premiums and
health care costs:
The Respondent correctly observes that if Wickum
is found to be an independent contractor then there
will have to be a recalculation for the relevant years,
in order to include in his gross income some benefits
which, if he is found to be a statutory employee, would
not be taxed. The amounts of the benefits involved are
the subject of a supplemental stipulation between the
parties hereto, and are not disputed. * * *
Thus, we need not, and do not, address the question of whether
the reclassification of a taxpayer as an independent contractor
requires the inclusion in income of contributions to employee
8 Respondent concedes that, had petitioners’ statutory
employee claim prevailed, petitioners would not be required to
include the contributions to pension and profit-sharing plans in
income.
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 NextLast modified: May 25, 2011