Evans Publishing, Inc. - Page 1
















                                   119 T.C. No. 14                                    


                               UNITED STATES TAX COURT                                


                        EVANS PUBLISHING, INC., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8278-00.               Filed November 7, 2002.              

                    P moved to strike paragraphs from the answer to                   
               the second amended petition, in which paragraphs R                     
               affirmatively alleged that additional individuals (H                   
               and W) were employees of P, that P compensated H and W                 
               through the payment of commissions, personal expenses,                 
               and wages disguised as loans, and that P was liable for                
               additional employment tax, additions to tax, and                       
               penalties.                                                             
                    Held:  Pursuant to sec. 7436, I.R.C., the Court                   
               has jurisdiction over R’s affirmative allegations                      
               contained in the answer to the second amended petition                 
               that the additional individuals are employees of P and                 
               that P is liable for additional employment taxes,                      
               additions to tax, and penalties for the taxable periods                
               in the notice of determination.                                        
                    Held, further, pursuant to sec. 7436, I.R.C., the                 
               Court has jurisdiction to determine the amount of wages                
               P paid to individuals that R determined, or alleged in                 
               the answer, to be employees of P.                                      





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