William H. Mansel, Jr. and Angela W. Mansel - Page 7

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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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