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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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Last modified: May 25, 2011