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tax shall not be affected by the assessment or collection of any
tax determined against the employer under section 3509. To quote
Lucas v. Commissioner, T.C. Memo. 2000-14: “In other words, the
employee remains fully liable for income tax arising from the
receipt of gross wages. * * * Therefore, even though N&M
misclassified petitioner as an independent contractor, petitioner
is liable for income tax for the year in issue.” The Court,
therefore, rejects petitioner’s argument. The Court further
notes that, even if Federal income taxes were withheld but never
remitted, petitioner would not be relieved of the obligation to
pay Federal income taxes on the payments to him.
The final issue is whether petitioner is liable for the
accuracy-related penalty under section 6662(a) for negligence or
disregard of rules or regulations for the year 2001. Section
6662(a) provides that, if it is applicable to any portion of an
underpayment in taxes, there shall be added to the tax an amount
equal to 20 percent of the portion of the underpayment to which
section 6662 applies. Section 6662(b)(1) provides that section
6662 shall apply to any underpayment attributable to negligence
or disregard of rules or regulations.
Section 6662(c) provides that the term “negligence” includes
any failure to make a reasonable attempt to comply with the
provisions of the Internal Revenue laws, and the term “disregard”
includes any careless, reckless, or intentional disregard of
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