Dennis Katz, D.D.S., P.C. - Page 1

                                 T.C. Memo. 2002-118                                  

                               UNITED STATES TAX COURT                                

                       DENNIS KATZ, D.D.S., P.C., Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8498-00.             Filed May 14, 2002.                    
               Elizabeth J. Atkinson, for petitioner.                                 
               Sandra M. Jefferson, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               POWELL, Special Trial Judge:  This is an employment status             
          determination case brought pursuant to section 7436.1  On May 9,            
          2000, respondent mailed to petitioner a Notice of Determination             
          Concerning Worker Classification under section 7436, in which it            
          was determined that, during the taxable years 1996 and 1997,                
          Dennis Katz was a statutory employee of petitioner and petitioner           

          1   Except with reference to sec. 530 of the Revenue Act of 1978,           
          Pub. L. 95-600, 92 Stat. 2885, section references are to the                
          Internal Revenue Code applicable to the years in question.                  

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