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Petitioner filed a Federal income tax return for the 2000
taxable year. He reported $6,495 of gross income from wages.
Petitioner, however, did not include in his gross income for the
year in issue any of the $21,552 reported by Automotive Emporium
on Form 1099-MISC.
Respondent contends that, during the year in issue,
petitioner was an independent contractor for Automotive Emporium
and that he failed to report nonemployee compensation of $21,552.
Petitioner contends that he did not have the requisite license to
perform automobile bodywork as an independent contractor, and
thus he was a common law employee of Automotive Emporium.
Petitioner further contends that, although employed by Automotive
Emporium, he did not receive any compensation for his automobile
bodywork. Instead, he testified that, with respect to the 48
checks made payable to petitioner by Automotive Emporium, he
simply cashed the checks and returned the proceeds to Automotive
Emporium.
OPINION
A. Employment Status and Compensation
Generally, the burden of proof is on the taxpayer. Rule
142(a)(1). The burden of proof respecting a factual issue may be
placed on the Commissioner under section 7491(a) if the taxpayer
introduces credible evidence regarding that issue and establishes
that the taxpayer complied with the requirements of section
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Last modified: May 25, 2011