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As the sole stockholder and owner of petitioner, Ms. Felton
controlled the business and controlled which clients to
represent. She also had control over how that representation was
undertaken. Indeed, it was Ms. Felton, petitioner’s only
attorney, that performed all of petitioner’s legal services.
Common experience under these facts tells us that petitioner and
Ms. Felton were one and the same for purposes of control.
In addition, it is important to note that some Internal
Revenue Code provisions include the officers of a corporation in
their definition of employee. See, e.g., sec. 3121(d) (providing
that an officer of a corporation is an employee for employment
tax purposes). When asked, Ms. Felton testified that she does
not “call herself an officer”. The Court, however, takes
judicial notice of the fact that the New York Department of
State, Division of Corporations’ Web site lists Regina Felton as
petitioner’s “Chairman or Chief Executive Officer”. See
http://appsext5.dos.state.ny.us/corp_public/; see also Fed. R.
Evid. 201. Petitioner was asked by the Court to provide a copy
of its original application for incorporation. Petitioner did
not do so. Under New York State law, certificates of
incorporation for professional corporations must list the names
of the corporation’s shareholders, officers, and directors. N.Y.
Bus. Corp. Law sec. 1503 (McKinney 2006). “The rule is well
established that the failure of a party to introduce evidence
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