Stephen & Dawn Del Monico - Page 2

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          New Dimensions Distribution Services (“New Dimensions”), (2)                
          whether New Dimensions withheld Federal income tax with respect             
          to petitioner’s unreported compensation income, and (3) whether             
          petitioner’s unreported compensation income constitutes self-               
          employment income subject to the tax imposed by section 1401.               
          Unless otherwise indicated, all section references are to the               
          Internal Revenue Code in effect at relevant times, and all Rule             
          references are to the Tax Court Rules of Practice and Procedure.            
               Some of the facts have been stipulated and are so found.               
          When they filed their petition, petitioners resided in Pompton              
          Lakes, New Jersey.                                                          
               Petitioner was employed as a full-time dispatcher by New               
          Dimensions, a New Jersey long-haul trucking company, from January           
          9 through August 27, 1999.  Thereafter, under somewhat different            
          circumstances, petitioner also performed services as a dispatcher           
          for New Dimensions between August 28 and December 31, 1999.                 
          Petitioner’s duties as a dispatcher included procuring loads to             
          be hauled, scheduling pickups and deliveries, and monitoring the            
          progress of the company’s trucks.  Petitioner also performed                
          miscellaneous office work for New Dimensions.  The terms under              
          which petitioner performed services for New Dimensions never were           
          set forth in a written agreement.                                           









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