- 8 -
recognized practice of a significant segment of the industry in
which the individual was engaged. Section 530(a)(2); see also
Veterinary Surgical Consultants, P.C. v. Commissioner, supra at___
(slip op. at 10-11); Rev. Proc. 85-18, 1985-1 C.B. 518.
Petitioner cites to the identical cases and ruling addressed
in Veterinary Surgical Consultants, P.C. v. Commissioner, supra,
and makes the same arguments as those made by the taxpayer in that
case. For the reasons set forth in that opinion, we find that
petitioner did not have a reasonable basis for not treating Mr.
Yeagle as an employee.
In this case, respondent’s position is supported by the plain
language of the statute, the applicable Treasury regulations,
published revenue rulings, and cases interpreting the applicable
statutes. Petitioner’s position is inconsistent with the weight of
authority.
We have considered all of petitioner’s arguments, and, to the
extent not specifically addressed, we find them unpersuasive or
irrelevant.
_______________
After the petition was filed in this case, Congress amended
section 7436(a) to provide this Court with jurisdiction to
determine the correct amounts of Federal employment taxes that
relate to the Secretary’s determination concerning worker
classification. See Community Renewal Tax Relief Act of 2000
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011