Charles R. Clarke, D.B.A. Maxi's Today's Hair - Page 3




                                        - 2 -                                         
          Rules of Practice and Procedure.                                            
               Respondent issued a Notice of Determination Concerning                 
          Worker Classification Under Section 7436 (notice of                         
          determination), in which respondent determined:  (1) Ten                    
          individuals who performed services for Maxi’s Today’s Hair                  
          (Maxi’s) during 1994, and four individuals who performed services           
          for Maxi’s during 1995 were employees of Maxi’s for purposes of             
          Federal employment taxes under subtitle C (Employment Taxes and             
          Collection of Income Tax) of the Internal Revenue Code; (2)                 
          petitioner was not entitled to relief under subsection (a) of               
          section 530 of the Revenue Act of 1978 (section 530), as                    
          amended,1 Pub. L. 95-600, 92 Stat. 2763, 2885, see sec.                     
          7436(a)(2); and (3) petitioner was liable for additions to tax              
          under sections 6651(a)(1) and 6656(a).                                      
               Therefore, the issues in this case are:  (1) Whether the               
          beauticians identified in the notice of determination were common           
          law employees of petitioner during 1994 and 1995; and, if so, (2)           
          whether petitioner is entitled to section 530 relief from                   
          employment taxes stemming from the employment of the beauticians;           
          and (3) whether petitioner was liable for additions to tax under            
          sections 6651(a)(1) and 6656(a).                                            


               1    Sec. 530 of the Revenue Act of 1978 has been amended by           
          Pub. L. 96-167, sec. 9(d), 93 Stat. 1278; Pub. L. 96-541, sec. 1,           
          94 Stat. 3204; Pub. L. 97-248, sec. 269(c), 96 Stat. 552; Pub. L.           
          99-514, sec. 1706, 100 Stat. 2781; and Pub. L. 104-188, sec.                
          1122, 110 Stat. 1766.                                                       




Page:  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