Medical Emergency Care Associates, S.C., An Illinois Corporation - Page 10

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               Petitioner argues that section 530 is to be liberally                  
          construed in favor of taxpayers.  Petitioner states that section            
          530 requires “only that Form 1099-MISC be filed for each worker,            
          and precludes relief for Petitioner only if the filing was never            
          made.”  Petitioner further argues that “The fact that Petitioner            
          complied with the * * * [filing] requirement of Section 530 but             
          not in a timely fashion * * * does not warrant a denial of relief           
          under the safe harbor provisions of that statute, since the                 
          statute does not speak to timing”.                                          
               Respondent claims that “Congress did not intend that the               
          filing requirement be interpreted or treated liberally.”                    
          Respondent cites General Explanation of the Revenue Act of 1978,            
          at 304 (Comm. Print 1979), by the Staff of the Joint Committee on           
          Taxation, for the proposition that “Except for the filing                   
          requirement, taxpayers’ eligibility for the prospective relief              
          from potential 1979 liabilities is to be determined under the               
          same tests and the same liberal interpretations of the tests                
          which determined eligibility for pre-1979 relief.”  (Emphasis               
          added.)  Further, respondent claims that “section 530 implicitly            
          requires that the necessary returns be filed timely, as is                  
          mandated for all returns throughout the Internal Revenue Code”.             
          Respondent argues that given the requirement of timely filing               
          throughout the Internal Revenue Code, if Congress did not intend            

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Last modified: May 25, 2011