Evans Publishing, Inc. - Page 5




                                        - 5 -                                         
          decide the correct amounts of employment taxes which relate to              
          the Secretary’s determination concerning worker classification.             
          Community Renewal Tax Relief Act of 2000 (CRTRA), Pub. L. 106-              
          554, sec. 314(f), (g), 114 Stat. 2763A-463; Taxpayer Relief Act             
          of 1997, Pub. L. 105-34, sec. 1454(a), 111 Stat. 1055.  In light            
          of Congress’s action, petitioner sought to amend the amended                
          petition to place into dispute, as it had in its original                   
          petition, the amounts of employment taxes, additions to tax, and            
          penalties determined by respondent.  Respondent did not object to           
          the granting of the motion for leave.                                       
               We granted petitioner’s motion for leave and filed the                 
          second amended petition.  In the second amended petition, as in             
          the original petition, petitioner sought a redetermination of the           
          classification determined by respondent and disputed the amounts            
          of the employment taxes, additions to tax, and penalties that               
          were set forth on the schedule accompanying the notice of                   
          determination.                                                              
               On June 15, 2001, respondent filed an answer to the second             
          amended petition (second answer).  In the second answer,                    
          respondent again affirmatively alleged that Mr. and Mrs. Evans              
          were employees of petitioner during 1993, 1994, and 1995, and               
          that petitioner is not entitled to “safe harbor” relief as                  
          provided by section 530 with respect to Mr. and Mrs. Evans’                 
          classification as employees.  Respondent affirmatively alleged              






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next

Last modified: May 25, 2011