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Furthermore, although section 3121(d)(1) may be inapplicable
to the extent that an officer performs services in some other
capacity, i.e., as an independent contractor, petitioner has
offered no convincing evidence that Sadanaga worked for or was
engaged by petitioner in a capacity other than as an officer.
See Joseph M. Grey Pub. Accountant, P.C. v. Commissioner, 119
T.C. at 129-130; Rev. Rul. 82-83, 1982-1 C.B. 151, 152. The only
items referenced in the record that could suggest an independent
contractor relationship are the Forms 1099-MISC reporting
nonemployee compensation. These documents are uncorroborated by
other evidence, such as a service agreement, and are entitled to
little weight. See Joseph M. Grey Pub. Accountant, P.C. v.
Commissioner, supra at 130. Hence, we conclude that Sadanaga was
an employee of petitioner for employment tax purposes, in
accordance with section 3121(d)(1). (We also reject without
further discussion petitioner’s argument that Sadanaga falls
within an exception applicable only to paragraph (3) of section
3121(d).)
B. Availability of Section 530 Relief
Section 530 affords relief from employment tax liability,
notwithstanding an adverse classification, where the following
three requirements are satisfied: (1) The taxpayer has not
treated the individual, or any individual holding a substantially
similar position, as an employee for any period; (2) the taxpayer
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