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OPINION
VASQUEZ, Judge: Respondent issued to petitioner a notice of
determination concerning worker classification. Petitioner
contends that such determination was time-barred under section
6501(a).1 Respondent contends that the period of limitations on
assessment remains open, pursuant to section 6501(c), on account
of petitioner’s fraudulent conduct. The Court, sua sponte,
questioned whether we have jurisdiction to address these
arguments in the context of a case brought under section 7436.
For reasons discussed below, we hold that we possess such
jurisdiction.
Background
During 1992, petitioner operated a sole proprietorship (the
company) whose principal place of business was in Mesa, Arizona.2
Petitioner resided in Phoenix, Arizona, at the time the petition
herein was filed.
On June 11, 1998, respondent mailed to petitioner a Notice
of Determination Concerning Worker Classification Under Section
7436, in which respondent determined that three individuals who
performed services for the company during 1992 (the workers) were
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
2 At trial, petitioner testified that he no longer owned
the company. The record does not reflect, however, when
petitioner’s ownership interest terminated.
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Last modified: May 25, 2011