Glory Allen - Page 7

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          respondent treated the $24,550 in compensation that petitioner              
          received for her work as an elected official of the tribal                  
          council as exempt from employment taxes for both wage withholding           
          and self-employment tax purposes.  Respondent, however, concluded           
          that petitioner’s work as secretary or executive assistant to the           
          tribal president did not qualify as work by an elected official             
          of the tribe, that petitioner in that capacity was acting as an             
          independent contractor, and that petitioner was subject to self-            
          employment tax on the $33,295 she received with regard thereto.             
               Under section 1401, individuals are liable for tax on self-            
          employment income.  Self-employment income is defined as “gross             
          income derived by an individual from any trade or business                  
          carried on by such individual”.  Sec. 1402(a).  In general, an              
          individual’s performance of services as an employee does not give           
          rise to self-employment income.  Sec. 1402(c)(2); Robinson v.               
          Commissioner, 117 T.C. 308, 320 (2001).                                     
               The presumption of correctness under Rule 142(a) generally             
          applies to respondent’s classification of a taxpayer’s employment           
          status for Federal tax purposes, and the burden is on the                   
          taxpayer to prove otherwise.  Boles Trucking, Inc. v. United                
          States, 77 F.3d 236, 240 (8th Cir. 1996); Feivor v. Commissioner,           
          T.C. Memo. 1995-107.2                                                       

               2  Because petitioner submitted no credible evidence with              
          regard to her employment status, the burden of proof on this fact           

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