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was extended indefinitely by the Tax Equity & Fiscal
Responsibility Act of 1982, Pub. L. 97-248, sec. 269(c), 96 Stat.
324, 552.
II. Contentions of the Parties
As a preliminary matter, petitioner argues that its Forms
1096 and 1099 mailed to respondent on May 20, 1997, should be
deemed filed on that date, since there is proof that they were
mailed on that date. Respondent has no record of receiving those
forms. The due date for filing those forms for 1996 was February
28, 1997. Even if the Forms 1096 and 1099 mailed by petitioner
on May 20, 1997, were received and filed, petitioner would still
have failed to timely file those required forms. Since the
primary issue in this case is whether timely filing is required
by section 530(a)(1)(B), and reasonable cause for the filing
delay is not an issue, whether the Forms 1096 and 1099 are deemed
filed on May 20, 1997, is irrelevant. Consequently, we need not
consider petitioner’s claim that the Forms 1096 and 1099 mailed
on May 20, 1997, should be deemed filed on that date.
The parties agree that petitioner satisfied two of the three
requirements of section 530(a). Specifically, the parties agree
that petitioner satisfied the requirement of section
530(a)(1)(A), since petitioner did not treat any reclassified
physician as an employee for any relevant period. The parties
also agree that petitioner relied upon a longstanding, recognized
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