T.C. Memo. 2003-49 UNITED STATES TAX COURT MIKE J. GRAHAM TRUCKING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4799-00. Filed February 26, 2003. Joseph H. O’Donnell, Jr., for petitioner. Linda P. Azmon, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: The petition in this case was filed in response to a Notice of Determination Concerning Worker Classification Under Section 7436 (notice of determination) regarding petitioner’s liabilities pursuant to the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA) for 1995, 1996, and 1997. The issues for decisionPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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