Ronald McLean Eastern Video - Page 2




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                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               DEAN, Special Trial Judge:  This case is before the Court on           
          a petition, as amended, under section 7436 as in effect at the              
          time the petition was filed.  The petition seeks review of a                
          notice of determination concerning worker classification.                   
               In a notice dated March 14, 2001, respondent determined                
          that:  (1) Felicia Reed, Andrea Trent, Shemeka Morgan, Eric                 
          Patrick, Tracey Ashley, and Kathy Wayne (video workers) were                
          employees of Ronald McLean Eastern Video (petitioner) for Federal           
          employment tax purposes during each of the four quarters of the             
          calendar year 1996; and (2) petitioner is not entitled to relief            
          from Federal employment taxes as provided by section 530 of the             
          Revenue Act of 1978, Pub. L. 95-600, 92 Stat. 2885 (section 530),           
          as amended.  The reference here to employment taxes is to Social            
          Security taxes under the Federal Insurance Contributions Act                
          (FICA) and unemployment taxes under the Federal Unemployment Tax            
          Act (FUTA).                                                                 
               The parties have stipulated that the amount of FUTA taxes              
          due if the video workers were employees is $387.  The issues                
          remaining for decision are:  (1) Whether the video workers were             
          common law employees of petitioner during the four quarters of              
          1996; and if so, (2) whether petitioner is entitled to section              
          530 relief from employment taxes due on wages paid to the video             
          workers.                                                                    






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