U.R. Neely - Page 1

                                          115 T.C. No. 21                                              

                                     UNITED STATES TAX COURT                                           

                                   U.R. NEELY, Petitioner v.                                           
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 14936-98.                Filed September 27, 2000.                        
                        By notice of determination issued in 1998, R                                   
                  determined that three individuals who performed                                      
                  services for P’s sole proprietorship in 1992 were                                    
                  employees of the proprietorship during such year for                                 
                  employment tax purposes.  P filed a petition under sec.                              
                  7436, I.R.C., contesting R’s determination and further                               
                  contending that R’s determination was barred by the                                  
                  expiration of the 3-year period of limitations on                                    
                  assessment under sec. 6501(a), I.R.C.  R contends that                               
                  the period of limitations remains open under sec.                                    
                  6501(c), I.R.C., on account of P’s fraudulent conduct.                               
                        Held:  Where the jurisdiction of the Court has                                 
                  been properly invoked under sec. 7436, I.R.C., the                                   
                  Court possesses jurisdiction to decide whether R’s                                   
                  determination concerning worker classification is                                    
                  barred by the expiration of the period of limitations                                
                  on assessment under sec. 6501, I.R.C.                                                

                  Kirk A. McCarville, for petitioner.                                                  
                  John W. Duncan, for respondent.                                                      

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