Charlotte's Office Boutique, Inc. - Page 3

                                         -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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Last modified: May 25, 2011