113 T.C. No. 20
UNITED STATES TAX COURT
HENRY RANDOLPH CONSULTING, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6838-98. Filed October 19, 1999.
P has moved to dismiss this case for lack of
jurisdiction on the ground that the Notice of
Determination Concerning Worker Classification Under
Section 7436 is invalid for failure to identify by name
the individuals determined by respondent to be
employees. Held: The notice is not invalid, and P's
motion is denied.
George W. Connelly, Jr., Linda S. Paine, and William O.
Grimsinger, for petitioner.
M. Kathryn Bellis, for respondent.
Page: 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011