-8-
tax set forth therein does not apply to a return required to be
filed under authority of part III, we do not find in section
6041, or in the underlying regulations, an express requirement
that petitioner file the Forms 941 at issue. In fact, we read
the applicable regulations under section 6041 to state
specifically that an employer such as petitioner must make for
each calendar year an “information return” and that it must do so
on “Forms W-3 [Transmittal of Wage and Tax Statements] and W-2
[Wage and Tax Statement]”. Sec. 1.6041-1(a)(1)(i) and (2),
Employment Tax Regs. We also note in this regard that Form 941
is entitled a “Tax Return” as opposed to an information return.
In closing, each party has submitted to the Court a proposed
computation for entry of decision and an objection to the other
party’s proposed computation. We have reviewed these proposed
computations and objections, and we conclude that respondent’s
proposed computation properly reflects our Opinion at 121 T.C. 89
and that petitioner’s proposed computation does not. We have
considered all objections and assertions made by petitioner as to
this matter, and we have found those objections and assertions
not discussed herein to be irrelevant and/or without merit.
Accordingly,
Decision will be entered in
accordance with respondent’s
proposed computation.
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