- 2 - Kirk A. McCarville, for petitioner. John W. Duncan, for respondent. VASQUEZ, Judge: Respondent issued to petitioner a notice of determination concerning worker classification. Petitioner contends that respondent is barred from assessing additional employment taxes for the taxable periods in issue on the grounds that the notice of determination was issued after the expiration of the general 3-year period of limitations under section 6501(a).1 Respondent argues that the period of limitations on assessment remains open pursuant to section 6501(c) by reason of petitioner’s fraudulent conduct. In a previous opinion, we addressed whether this Court possesses jurisdiction to address issues pertaining to the period of limitations on assessment in the context of a case brought under section 7436. We resolved that inquiry in the affirmative. See Neely v. Commissioner, 115 T.C. 287 (2000). Accordingly, we now address whether the period of limitations on assessment expired prior to the issuance of respondent’s notice of determination. 1 All section references are to the Internal Revenue Code as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011