- 10 - 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 intendPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011