Nu-look Design, Inc. - Page 24

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               Thus, failure to comply with certain procedural notice                 
          requirements does not rise to the level of a denial of due                  
          process where, as here, the taxpayer’s opportunity to present its           
          position is not prejudiced.                                                 
               C.  Conclusion                                                         
               We hold that Stark is an employee of petitioner pursuant to            
          section 3121(d)(1) and that petitioner is not entitled to relief            
          under Section 530.  Accordingly, petitioner is liable for FICA              
          and FUTA taxes for the periods in issue as set forth in                     
          respondent’s notice of determination and relevant stipulations.             
               To reflect the foregoing,                                              

                                             Decision will be entered for             
                                        respondent and in accordance with             
                                        stipulations as to amounts.                   

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