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provisions, consideration of the fact that petitioner did not
comply with those provisions, e.g., withhold taxes, worker's
compensation, and unemployment insurance funds, would provide no
value to our determination. Cf. id. (issue for determination was
whether corporation's pension and profit-sharing plans qualified
under section 401, I.R.C. 1954).
On the basis of the facts and circumstances of this case, we
hold that the drivers were employees of petitioner.
Issue 2. Whether Petitioner Is Eligible for Section 530 Relief
In the notice of determination concerning worker
classification, respondent determined that petitioner is "not
entitled to relief from this classification pursuant to section
530 of the Revenue Act of 1978". Petitioner assigned error in
his petition to this determination and asserts that he is
entitled to such relief.
Congress enacted section 530 to alleviate what it perceived
as the "overly zealous pursuit and assessment of taxes and
penalties against employers who had, in good faith, misclassified
employees as independent contractors." Boles Trucking, Inc. v.
United States, 77 F.3d at 239 (citing In re Rasbury, 130 Bankr.
990 (N.D. Ala. 1991)). Section 530(a)(1) shields a taxpayer who
has mistakenly not classified his workers as employees from
employment tax liability if the taxpayer had a reasonable basis
for not treating the workers as employees and has filed all
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