- 8 -
Sections
6651 &
6656
Amount of Additions
Tax Period Ended Kind of Tax and I.R.C. Section Tax to Tax
March 31, 1994 FICA - 3101, 3111, 3402, 3406, &$1,842.83 $612.19
3509
June 30, 1994 FICA - 3101, 3111, 3402, 3406, &1,046.95 366.43
3509
September 30, 1994 FICA - 3101, 3111, 3402, 3406, &863.56 302.25
3509
December 31, 1994 FICA - 3101, 3111, 3402, 3406, &1,246.57 436.30
3509
December 31, 1994 FUTA - 3301, 3111, 3306, & 34051,604.49 561.57
March 31, 1995 FICA - 3101, 3111, 3402, 3406, &1,470.00 514.50
3509
June 30, 1995 FICA - 3101, 3111, 3402, 3406, &2,175.88 761.56
3509
September 30, 1995 FICA - 3101, 3111, 3402, 3406, &710.99 248.85
3509
December 31, 1995 FICA - 3101, 3111, 3402, 3406, &422.03 105.50
3509
December 31, 1995 FUTA - 3301, 3111, 3306, & 34051,332.89 466.51
Total: $12,716.19 $4,375.66
Independent Contractor vs. Employee
To determine whether a taxpayer is an independent contractor
or an employee, common law rules apply. Weber v. Commissioner,
103 T.C. 378, 387 (1994), affd. per curiam 60 F.3d 1104 (4th Cir.
1995). Courts consider various factors to determine whether an
employment relationship exists between the parties, including:
(1) The degree of control exercised by the principal; (2) which
party invests in work facilities used by the individual; (3) the
opportunity of the individual for profit or loss; (4) whether the
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Last modified: May 25, 2011