Vivian C. Kerr - Page 3

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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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