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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.
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Last modified: May 25, 2011