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Surgical Consultants, P.C. v. Commissioner, supra at 151; secs.
31.3121(a)(1)-1(a)(3), 31.3306(b)(1)-1(a)(3), Employment Tax
Regs. Moreover, this Court’s jurisdiction in determining a
credit of FICA taxes is expressly limited by section 31(b) to
FICA taxes withheld as a result of receiving wages from more than
one employer.
Petitioner worked for Key Boys during 1998. Petitioner
testified that he was an employee during 1998. Petitioner did
not claim that he worked for more than one employer in 1998.
Petitioner provided no evidence and no legal basis for claiming a
tax credit for FICA taxes on his 1998 return. Accordingly, we
sustain respondent’s determination that petitioner is not
entitled to credits for excess Social Security and Medicare taxes
withheld from the wages he earned in 1998 as an employee of Key
Boys.
We have considered all other arguments made by petitioner
and conclude they are either irrelevant or without merit.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011