Wiley L. Barron, CPA, Ltd. - Page 3




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               In the Notice of Determination Concerning Worker                       
          Classification Under Section 7436 (notice of determination),                
          respondent determined: (1) For 1994 through 1996, Wiley L. Barron           
          is to be legally classified as one of petitioner’s employees for            
          purposes of Federal employment taxes under subtitle C of the                
          Internal Revenue Code; and (2) petitioner is not entitled to                
          relief from this classification under section 530 of the Revenue            
          Act of 1978.  These determinations have given rise to the                   
          following three issues for decision by the Court:                           
               (1) Whether the statute of limitations bars assessment of              
          petitioner’s employment tax liabilities for the taxable periods             
          in issue.  We hold that it does not.                                        
               (2) Whether Wiley L. Barron was an employee of petitioner              
          for the taxable periods in issue.  We hold that he was.                     
               (3) Whether petitioner is eligible for relief pursuant to              
          section 530 of the Revenue Act of 1978, Pub. L. 95-600, 92 Stat.            
          2885.  We hold that petitioner is not eligible for such relief.             
                                     Background                                       
               Most of the facts have been stipulated, and they are so                
          found.  The stipulated facts and attached exhibits are                      
          incorporated herein by this reference.                                      
               Petitioner’s sole office was located in Pine Bluff,                    
          Arkansas, at the time that its petition was filed with the Court.           








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