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year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
The issues for decision are: (1) Whether the workers1
performing services for petitioner were employees during 1992;
(2) whether petitioner is entitled to “safe harbor” relief as
provided by section 530 of the Revenue Act of 1978, Pub. L. 95-
600, 92 Stat. 2763, 2885 (section 530); and (3) whether our
jurisdiction to decide the proper amount of employment taxes2
provides the Court with jurisdiction to decide the proper amount
of additions to tax and penalties related to employment tax
arising from worker classification or section 530 treatment
determinations.
FINDINGS OF FACT
Petitioner was a Virginia corporation that had its principal
place of business in Lorton, Virginia. At the time it filed its
petition, petitioner had terminated its corporate status. Prior
to and during 1992, petitioner manufactured bakery products such
as cookies, brownies, and cinnamon buns.
Peter Ewens (Ewens) was the president, and Roger Miller
1 Respondent concedes that the “consultant/outside
professional service workers” were not employees of petitioner.
2 For convenience, we use the term “employment taxes” to
refer to taxes under the Federal Insurance Contributions Act, ch.
736, secs. 3101-3128, 68A Stat. 415 (1954), the Federal
Unemployment Tax Act, ch. 736, secs. 3301-3311, 68A Stat. 439
(1954), and income tax withholding, secs. 3401-3406.
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