- 13 -
section 7436(d)(1), provides that the issuance of a notice of
determination serves to suspend the running of the period of
limitations on assessment for the period during which the
Commissioner is prohibited from making the assessment, and for 60
days thereafter. The period during which the Commissioner is
prohibited from making the assessment begins on the date on which
the notice of determination is issued and, if an action for
redetermination of employment status is commenced, ends on the
date on which the decision of this Court becomes final. See
sections 6213(a) and 7481, as applicable to the present action by
virtue of section 7436(d)(1).
We now apply these principles to the taxable periods in
issue.
A. 1994 and 1995
The regular 3-year period of limitations for assessment of
employment taxes reportable on Form 941; i.e., FICA taxes, for
the calendar quarters ended March 31, June 30, September 30, and
December 31, 1994, expired on April 15, 1998. Prior to that
date, however, both petitioner and respondent executed Form SS-10
(Consent to Extend the Time to Assess Employment Taxes), agreeing
to extend the period of limitations to April 15, 1999.
The regular 3-year period of limitations for assessment of
employment taxes reportable on Form 941 for the calendar quarters
ended March 31, June 30, September 30, and December 31, 1995,
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 NextLast modified: May 25, 2011