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him to perform such services as an independent contractor rather
than as president.7 The only evidence that Mr. Grey may have
provided services to petitioner in a capacity other than as
president is the Forms 1099-MISC reporting nonemployee
compensation of $6,000 and $7,200 for 1995 and 1996,
respectively. Since those forms were prepared only for tax
purposes and are uncorroborated, we give them no weight.
D. Conclusion
We find that Mr. Grey performed numerous services for
petitioner in his capacity as petitioner’s president and that he
was therefore an employee of petitioner’s for employment tax
purposes as provided in section 3121(d)(1).
III. Availability of Section 530 Relief
A. In General
Section 530(a)(1) provides that an individual will be deemed
not to be an employee of the taxpayer’s for employment tax
purposes, notwithstanding the actual relationship between the
taxpayer and the individual, if the taxpayer satisfies three
requirements. First, the taxpayer must not have treated the
individual as an employee for any period. Second, the taxpayer
must have consistently treated the individual as not being an
7 See also Van Camp & Bennion v. United States, 251 F.3d
862, 866 (9th Cir. 2001) (“fundamental decisions regarding the
operation of the corporation * * * are customarily made by
corporate officers or other employees”).
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