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Respondent determined that petitioner is liable for an
addition to tax under section 6651(a)(1) for failure to timely
file his 1995 return. Petitioner asserts that he did not file a
return for 1995 because he received a Form 1099 rather than a
Form W-2 from his employer. He claims that given the
misclassification of his employment status by his employer, he
did not want to file a return as a self-employed individual.
Misclassification of an employee, however, does not relieve
the employee of his liability for filing a correct tax return.
See Grooms v. Commissioner, supra; Baasch v. United States, 742
F. Supp. 65 (E.D.N.Y. 1990), affd. without published opinion 930
F.2d 911 (2d Cir. 1991). There is no indication that petitioner
sought the advice of a tax adviser who would have informed him
that he was required to file a return under these circumstances.
Cf. Moorefield v. Commissioner, T.C. Memo. 1996-98, affd. on
other issues without published opinion 133 F.3d 928 (9th Cir.
1997). Petitioner therefore did not have reasonable cause for
failing to file a return for 1995 and is liable for the addition
to tax under section 6651(a)(1).
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