Henry Randolph Consulting - Page 1

          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.                                      

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