116 T.C. No. 8
UNITED STATES TAX COURT
U.R. NEELY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14936-98. Filed February 13, 2001.
P contends that R is barred from assessing
additional employment taxes because the notice of
determination concerning worker classification was
issued after the expiration of the general 3-year
period of limitations under sec. 6501(a), I.R.C. R
contends that the period of limitations on assessment
is indefinitely extended pursuant to sec. 6501(c)(1),
I.R.C., by reason of P’s fraud in the filing of various
employment tax returns.
Held: The elements of fraud in the employment tax
context are the same as those in the income, estate,
and gift tax contexts.
Held, further, P did not commit fraud for purposes
of sec. 6501(c)(1), I.R.C. Accordingly, R is barred by
the statute of limitations from assessing additional
employment taxes for the taxable periods in issue.
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