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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