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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