- 7 -
available during Maxi’s normal business hours to accommodate
walk-in customers. Beauticians were not precluded from working
for other salons. Petitioner could terminate a beautician’s
services at any time, and, on a few occasions, beauticians were
dismissed for providing poor service. Petitioner required all
beauticians to share reception duties, as needed.
Health and disability insurance benefits were not provided
by petitioner. Petitioner provided dental insurance for the
first quarter of 1994, although it was the beautician’s
responsibility to maintain premium payments thereafter. Vacation
and sick days were unpaid.
In the notice of determination respondent determined that
the beauticians listed therein were employees of Maxi’s, and that
petitioner was not entitled to relief under section 530 of the
Revenue Act of 1978. Respondent attached to the notice of
determination an Agreement to Assessment and Collection of
Additional Tax and Acceptance of Overassessment (Excise or
Employment Tax) (Form 2504) in which respondent proposed that
petitioner consent to immediate assessment and collection of
$12,716.19 in taxes, and $4,375.66 in section 6651(a)(1) and
6656(a) additions to tax, consisting of the following amounts:
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