- 3 - 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 sectionPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011