- 23 -
March 31, 2000, sent to him from the Minnesota Department of
Economic Security (MDES). The letter states:
Based on the information we have in our files at this
time we will not be making any further effort to hold
you individually liable for the unemployment tax debts
of the above business [Dayline Trucking]. If new
information is made available that changes the
situation you will be notified before any further
action is taken.
This letter does not support petitioner's assertion that he
is entitled to section 530 relief. Petitioner could not have
relied on this letter for his treatment of the drivers as it is
dated 5 years after the year at issue in the instant case.
Furthermore, the letter provides no indication of what
information in the MDES files prompted the department to
discontinue its efforts to hold petitioner liable for the
unemployment debts of his company. Petitioner has not proved
that he had a reasonable basis for treating his drivers as
independent contractors. Accordingly, we hold that petitioner is
not entitled to section 530 relief.
To reflect the foregoing,
Decision will be entered
sustaining respondent's notice
of determination.
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Last modified: May 25, 2011