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capacity, i.e., as an independent contractor, petitioner has
offered no convincing evidence that Ridge worked for or was
engaged by petitioner in a capacity other than as president. 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 Ridge was an
employee of petitioner for employment tax purposes, in accordance
with section 3121(d)(1).
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
has consistently treated the individual as not being an employee
on all tax returns for periods after December 31, 1978; and
(3) the taxpayer has a reasonable basis for not treating the
individual as an employee. Sec. 530(a)(1), (3).
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