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OPINION
COHEN, Chief Judge: In Henry Randolph Consulting v.
Commissioner, 112 T.C. 1 (1999) (Randolph Consulting I), we
considered and granted respondent's Motion to Dismiss for Lack of
Jurisdiction and to Strike as to the Amounts of Employment Taxes
Proposed for Assessment by the Respondent for the years in issue.
The case is now before the Court on Petitioner's Motion for
Judgment on the Pleadings, which is more properly characterized
as petitioner's motion to dismiss for lack of jurisdiction, on
the ground that respondent did not issue a valid notice of
determination concerning worker classification under section
7436. Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue.
As we discussed in detail in Randolph Consulting I, on
March 19, 1998, respondent mailed to petitioner a Notice of
Determination Concerning Worker Classification Under Section
7436. That notice stated in part: "We have determined that the
individual(s) listed or described on the attached schedule are to
be legally classified as employees for purposes of federal
employment taxes." The attachments to the notice of
determination did not include a list of the individuals by name.
They did include, however, a copy of Examination Changes--Federal
Unemployment Tax for 1995 (Form 4667) and Employment Tax
Examination Changes Report for 1994 and 1995 (Form 4668),
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Last modified: May 25, 2011