Charlotte's Office Boutique, Inc - Page 7

          tax returns of employers); Conklin Bros. Of Santa Rosa, Inc. v.             
          United States, 986 F.2d 315, 316 nn.1 & 2 (9th Cir. 1993) (court            
          noted that section 3402 requires that an employer deduct and                
          withhold certain taxes from its employees’ wages and that section           
          6011(a) and section 31.6011(a)-4(a)(1), Employment Tax Regs.,               
          require the employer to report those taxes on its “payroll tax              
          return”, more specifically, Form 941).                                      
               Petitioner relies mistakenly on section 6041 to support its            
          requested holding that an employer must file Form 941 under                 
          authority of part III.4  Although petitioner observes correctly             
          that section 6041 and the regulations prescribed thereunder                 
          require employers such as it to file with the Secretary a                   
          “return” for each calendar year that it pays wages of at least              
          $600 to an employee, that section 6041 is found in part III, and            
          that section 6651(a)(1) provides explicitly that the addition to            

               4 Although petitioner has not shared with us the specific              
          provision of sec. 6041 upon which it relies to support its                  
          position, we believe that petitioner is relying upon sec.                   
          6041(a).  The relevant provisions of that section are as follows:           
               SEC.  6041.  INFORMATION AT SOURCE.                                    
                    (a) Payments of $600 or More.--All persons engaged                
               in a trade or business and making payment in the course                
               of such trade or business to another person, of * * *                  
               wages * * * shall render a true and accurate return to                 
               the Secretary, under such regulations and in such form                 
               and manner and to such extent as may be prescribed by                  
               the Secretary, setting forth the amount of such gains,                 
               profits, and income, and the name and address of the                   
               recipient of such payment.                                             

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