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relief. Henry Randolph Consulting v. Commissioner, supra. In
addition, we have jurisdiction to determine petitioner’s
employment tax liability relating to amounts petitioner paid
Kovacevich in 1994 and 1995. Sec. 7436(a). Therefore,
petitioner’s motion to dismiss will be denied.
II. Employment Status
Sections 3111 and 3301 impose taxes on employers under FICA
and FUTA, respectively, based on wages paid to employees.
“Employee” is defined for purposes of the FICA tax in section
3121(d). With certain modifications not germane here, this
definition applies for purposes of the FUTA tax as well. Sec.
3306(i). Pursuant to section 3121(d)(2), the term “employee”
includes any individual who has the status of an employee under
the common law. Paragraphs (1), (3), and (4) of section 3121(d)
delineate “statutory employees”. These individuals are
considered employees regardless of their status under the common
law rules. See Joseph M. Grey Pub. Accountant, P.C. v.
Commissioner, 119 T.C. 121, 126 (2002). Any officer of a
corporation is a statutory employee, if such officer performs
substantial services for a corporation and receives remuneration
for those services. See Veterinary Surgical Consultants, P.C. v.
Commissioner, 117 T.C. 141 (2001), affd. sub nom. Yeagle Drywall
Co. v. Commissioner, 54 Fed. Appx. 100 (3d Cir. 2002); sec.
3121(d)(1); sec. 31.3121(d)-1(b), Employment Tax Regs.
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