Western Management, Inc. - Page 9

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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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