T.C. Summary Opinion 2001-10
UNITED STATES TAX COURT
WILEY L. BARRON, CPA, LTD., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14168-99S. Filed February 7, 2001.
Wiley L. Barron (an officer), for petitioner.
Ann L. Darnold, for respondent.
ARMEN, Special Trial Judge: This case is before the Court
on a petition for a redetermination of a Notice of Determination
Concerning Worker Classification Under Section 7436.1 The
decision to be entered is not reviewable by any other court, and
this opinion should not be cited as authority. See sec. 7436(c).
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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