T.C. Memo. 2000-375
UNITED STATES TAX COURT
ROBERT PATRICK DAY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7118-98. Filed December 13, 2000.
Robert Patrick Day, pro se.
Tracy Anagnost Martinez, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: This case is before the Court on a petition
for a redetermination of a Notice of Determination Concerning
Worker Classification Under Section 7436.1
1Section references are to the Internal Revenue Code in
effect for the taxable year in issue, and all Rule references are
to the Tax Court Rules of Practice and Procedure, unless
otherwise indicated.
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