- 6 - 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).Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011