Melinda D. Rivera - Page 4

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               Box 15, which indicates "statutory employee" status, was not           
          checked on any of the Forms W-2.  Total wages reported on line 7            
          of the Form 1040 were $45,419.                                              
               Petitioner filed with her return a Schedule C.  The Schedule           
          C reported business income of $45,419, expenses of $11,506, and             
          net profit of $33,913.                                                      
               Respondent sent to petitioner a statutory notice of                    
          deficiency for tax year 2000 determining that petitioner is                 
          liable for self-employment tax and is entitled to a deduction for           
          one-half that amount.                                                       
          Big Train, Inc.                                                             
               Petitioner was hired in January 2000 by Big Train, Inc. (Big           
          Train), as their northern California sales representative.                  
          Petitioner's employment with Big Train was terminated in August             
          2000.  During this period, petitioner's responsibilities included           
          outside sales and support for new and existing customers as well            
          as achieving the revenue growth and new store goals set by the              
          Peerless Coffee Co.                                                         
               From about October through December 2000, petitioner worked            
          for the Peerless Coffee Co. (Peerless)  By letter dated September           
          26, 2000, Peerless offered petitioner employment on their sales             
          team.  The letter sets forth petitioner's salary and commission             
          and the availability of health benefits after the completion of a           

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Last modified: May 25, 2011