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Mr. Messmer’s contact with Mr. Neely was limited; he instead
dealt primarily with Ms. Gerber. Ms. Gerber coded the checks
written on behalf of the company to various expense accounts, and
Mr. Messmer prepared the relevant tax returns based on such
information.
Petitioner’s Employment Tax Returns
Petitioner filed various employment tax returns relating to
the operations of the company during 1992. Below is a summary of
the Forms 941, Employer’s Quarterly Federal Tax Return, filed on
behalf of the company:
Quarter Date Income Tax
Ending Filed Total Wages Withholding1 FICA2
3/31/92 8/4/92 $70,188 $6,335 $10,739
6/30/92 8/4/92 70,188 6,335 10,739
9/30/92 10/31/92 113,345 10,330 17,342
12/31/92 1/31/93 113,380 9,159 17,347
1 Income Tax Withholding, secs. 3401-3406.
2 Federal Insurance Contributions Act, secs. 3101-3128.
With respect to the company’s 1992 tax liability under the
Federal Unemployment Tax Act, secs. 3301-3311, petitioner filed a
Form 940-EZ, Employer’s Annual Federal Unemployment (FUTA) Tax
Return, on March 1, 1993. The form reflected total payments to
employees of $353,172, total taxable wages of $176,286, and a
FUTA tax liability of $1,410. Petitioner was current in payment
of his employment tax obligations listed on the above-described
returns.
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