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 Court
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