- 3 -
On May 1, 2000, petitioner filed a timely petition for
review of respondent’s determinations, and, on July 24, 2000,
petitioner filed an amended petition for such review. The
parties agree that if, for Federal employment tax purposes,
Mr. Grey was petitioner’s employee during the periods in
question, and section 530 relief is not available, then the
schedule accurately sets forth petitioner’s liabilities for
Federal employment taxes for those periods. The issues for
decision are whether Mr. Grey was petitioner’s employee for these
purposes and, if so, whether petitioner is entitled to relief
under section 530.1
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable periods at
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure. For convenience, dollar amounts have
been rounded to the nearest dollar. Petitioner bears the burden
of proof. See Rule 142(a).2
1 In its amended petition, petitioner disclaimed reliance
on sec. 530. When this case was called for trial, petitioner
moved to amend its amended petition to raise sec. 530.
Petitioner agreed to rely solely on the stipulation of facts to
support its claim for relief under sec. 530. On that basis,
respondent had no objection to petitioner’s motion, and the Court
granted it.
2 Sec. 530(e)(4) places the burden of proof on the
Secretary with respect to certain aspects of sec. 530.
Sec. 530(e)(4) applies to disputes involving periods after
December 31, 1996, and therefore does not apply to this case.
Small Business Job Protection Act of 1996, Pub. L. 104-188, sec.
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011