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is petitioners’ obligation in the first instance. An employer,
on the other hand, is an intermediary or collection agent who may
be obligated to withhold amounts from an employee for the
employee’s future use as a credit or payment of any income tax
liability. Whether Mr. Anderson was self-employed or instead was
an employee of the boat owners, the fact remains that nothing was
withheld from what they paid him. Thus his gross receipts from
that source are subject to income tax in their entirety, with no
credit for withholding. See Goins v. Commissioner, T.C. Memo.
1997-521, affd. without published opinion 151 F.3d 1029 (4th Cir.
1998).
We have reviewed petitioners’ arguments as to why they are
not taxable on the income or the receipts from fishing activity.
Petitioners’ arguments are without substance and constitute
nothing more than mere protester type arguments, which are not
worthy of further analysis or review.
Accordingly, we hold that petitioners are liable for the
income tax, as reported by them, for 1996 and 1997.
IV. Whether There Was An Abuse of Discretion
With respect to the 1995, 1996, and 1997 tax years, the
Appeals officer verified that respondent had complied with the
legal and procedural requirements prerequisite to the proposed
levy action. The Appeals officer verified that petitioners had
been issued a notice and demand to pay the liabilities along with
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