- 2 -
Held, further, P’s motion to strike is denied.
Brian C. Bernhardt, Paul L. B. McKenney, and Eric M. Nemeth,
for petitioner.
Linda C. Grobe, for respondent.
OPINION
VASQUEZ, Judge: This case is before the Court on
petitioner’s Motion to Strike Paragraphs 9 and 10 of the Answer
to Second Amended Petition. The parties have presented both
written and oral arguments on the motion.
Background
Respondent issued to petitioner a Notice of Determination
Concerning Worker Classification Under Section 7436 (notice of
determination).1 Respondent determined that petitioner’s sales
personnel and graphics personnel should have been treated as
employees rather than independent contractors for 1993, 1994, and
1995, and made adjustments to the amounts of employment taxes2
1 Unless otherwise indicated, all references to secs.
6214(a) and 7436 are to the Internal Revenue Code, as amended,
all other section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
2 For convenience, we use the term “employment taxes” to
refer to taxes under the Federal Insurance Contributions Act
(FICA), ch. 736, secs. 3101-3128, 68A Stat. 415 (1954), and the
Federal Unemployment Tax Act (FUTA), ch. 736, secs. 3301-3311,
(continued...)
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