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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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