-3-
These amounts result from respondent’s determination that
Charlotte Odell (Ms. Odell) received “wages” in the form of
payments (disputed payments) which petitioner made to her
primarily as “royalties” and, for 1995 and 1996, that petitioner
also had “Other Workers” who received “wages”. Respondent
determined that petitioner is liable for the additions to tax
because it failed to file timely the requisite returns
(Forms 941, Employer’s Quarterly Federal Tax Returns) reporting
the “wages” and/or failed to deposit timely the related taxes.
Approximately 2 weeks before the trial of this case,
respondent conceded his determination as to the “Other Workers”.
Shortly thereafter, respondent moved the Court to dismiss 1996,
1997, and 1998 for lack of jurisdiction. Respondent asserts that
the notice of determination is invalid as to those 3 years
because, respondent maintains, neither party has disputed that
Ms. Odell was petitioner’s employee during 1996, 1997, and 1998
by virtue of other amounts during those years which petitioner
paid to her as wages. Respondent argued that the Court’s
jurisdiction under section 7436(a) extends only to those cases
where a taxpayer asserts that an individual performing services
for the taxpayer is a nonemployee and respondent has determined
that the individual is an employee. Respondent’s motion does not
include 1995 in that petitioner disputes that Ms. Odell was
petitioner’s employee during that year.
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