- 2 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011