- 2 -
Held, further, P is not entitled to relief pursuant
to sec. 530 of the Rev. Act of 1978, Pub. L. 95-600, 92
Stat. 2763, 2885, because P did not have a reasonable
basis for not treating A as an employee.
Joseph H. O’Donnell, Jr., for petitioner.
Kathleen K. Raup, for respondent.
OPINION
JACOBS, Judge: This case is before the Court on a petition
for redetermination of a Notice of Determination Concerning Worker
Classification Under Section 7436 (Notice of Determination). It
was submitted to the Court fully stipulated under Rule 122. The
sole issue to be decided is whether Kenneth K. Sadanaga, D.V.M.
(Dr. Sadanaga), is an employee of petitioner for the period at
issue (each of the four quarters of 1994, 1995, and 1996) for
purposes of Federal employment taxes.1
Rule references are to the Tax Court Rules of Practice and
Procedure, and except as otherwise noted, section references are to
the Internal Revenue Code in effect for the years at issue.
1 For convenience, we use the term “Federal employment
tax” to refer to taxes under secs. 3101-3125 (enacted as Federal
Insurance Contributions Act (FICA), ch. 9, 53 Stat. 175 (1939))
and secs. 3301-3311 (enacted as Federal Unemployment Tax Act
(FUTA), ch. 9, 53 Stat. 183 (1939)).
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