Mike J. Graham Trucking, Inc. - Page 21

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          employee in 1995, 1996, or 1997.  We conclude and have found as a           
          fact that petitioner did not have a reasonable basis for failing            
          to characterize Graham as an employee.  Consequently, relief from           
          employment tax liability is not available to petitioner under               
          Section 530.                                                                
               C.  Conclusion                                                         
               We hold that Graham is an employee of petitioner pursuant to           
          section 3121(d)(1) and that petitioner is not entitled to relief            
          under Section 530.  Accordingly, petitioner is liable for FICA              
          and FUTA taxes for the periods in issue as set forth in                     
          respondent’s notice of determination and the parties’                       
          stipulations.                                                               
               To reflect the foregoing,                                              

                                             Decision will be entered for             
                                        respondent and in accordance with             
                                        the parties’ stipulations as to               
                                        amounts.                                      

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