Medical Emergency Care Associates, S.C., An Illinois Corporation - Page 2

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                    This Court granted R’s motion to sever and                        
               continue determinations of worker classification and                   
               proper employment taxes until after our consideration                  
               of P’s eligibility for relief under sec. 530.                          
                    Held:  Because P did not treat the physicians as                  
               employees for any period, filed all Federal tax returns                
               on a basis consistent with P’s treatment of the                        
               physicians as not being employees, and had a reasonable                
               basis for not treating the physicians as employees, P                  
               is entitled to relief from employment tax liability                    
               pursuant to sec. 530.  P’s untimely filing of                          
               information returns does not preclude P from qualifying                
               for such relief, particularly in the circumstances of                  
               this case.                                                             

               Carmen J. Mitchell, for petitioner.                                    
               Linda C. Grobe and David S. Weiner, for respondent.                    

               NIMS, 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), sections 3101-3128, and the             
          Federal Unemployment Tax Act (FUTA), sections 3301-3311, for                
          1996.  Respondent also determined that petitioner is not entitled           
          to relief under section 530 of the Revenue Act of 1978, Pub. L.             
          95-600, 92 Stat. 2885, as amended (section 530).                            
               On February 20, 2002, this Court granted respondent’s motion           
          to sever and continue determinations of worker classification and           

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