117 T.C. No. 22
UNITED STATES TAX COURT
EWENS AND MILLER, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13069-99. Filed December 11, 2001.
P manufactured bakery products. P had workers who
produced its product (CPWs and BWs), delivered its
product (RDs), and marketed its product (OSWs).
In 1992, P “converted” all its employees to
independent contractors. R issued P a Notice of
Determination Concerning Worker Classification Under
Section 7436 determining that the CPWs, BWs, RDs, and
OSWs were employees for purposes of Federal employment
tax, that P was not entitled to relief pursuant to sec.
530 of the Revenue Act of 1978, Pub. L. 95-600, 92
Stat. 2763, 2885, and that P was liable for penalties
pursuant to sec. 6656, I.R.C.
On Sept. 28, 1999, R filed a motion to dismiss for
lack of jurisdiction as to the amounts of employment
taxes and related penalties. On Oct. 26, 1999,
following this Court’s decision in Henry Randolph
Consulting v. Commissioner, 112 T.C. 1 (1999), we
granted R’s motion.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011