- 2 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011