T.C. Summary Opinion 2001-127 UNITED STATES TAX COURT CHARLES R. CLARKE, d.b.a. MAXI’S TODAY’S HAIR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4627-98S. Filed August 17, 2001. Charles R. Clarke, pro se. Julie L. Payne, for respondent. GOLDBERG, 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. 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). Unless otherwise indicated, subsequent section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax CourtPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011