-13-
you are not entitled to relief from this classification
pursuant to section 530 of the Revenue Act of 1978 with
respect to such individual(s). This determination
could result in employment taxes being assessed against
you.
The schedule attached to the notice of determination listed the
referenced individuals as “Odell, Charlotte” and “Other Workers”
and listed their determined unreported wages as follows:
Taxable Period
Ended Ms. Odell Other Workers
3/1995 $15,400 ---
6/1995 13,100 ---
9/1995 11,600 ---
12/1995 6,925 $3,622
47,025 3,622
3/1996 6,500 ---
6/1996 13,600 ---
9/1996 5,500 ---
12/1996 6,600 2,585
32,200 2,585
3/1997 12,696 ---
6/1997 12,696 ---
9/1997 12,696 ---
12/1997 12,696 ---
50,784 -0-
3/1998 11,672.50 ---
6/1998 11,672.50 ---
9/1998 11,672.50 ---
12/1998 11,672.50 —--
46,690 -0-
The Commissioner commenced his audit of most of the taxable
years underlying the notice of determination in December 1997 and
later expanded his audit to all of the subject years.5 During
5 The Commissioner began auditing the Odell’s individual
(continued...)
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: May 25, 2011