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petitioner’s arrangement with its instructors strongly evidenced
the existence of an employer-employee relationship.
Procedural History
On October 2, 2002, respondent issued a 30-day letter to
petitioner in which he determined petitioner owed Federal
employment taxes as follows:
Kind of Tax
Tax Period and Code
Ended Section Amount of Tax
2000 FUTA, sec. $2,630.35
3301
3/31-12/31/00 FICA & FITW1 11,343.96
secs. 3101,
3111, 3402
2001 FUTA, sec. 6,306.01
3301
3/31-12/31/01 FICA & FITW 12,890.36
secs. 3101,
3111, 3402
Total 33,170.68
1 Federal income tax withholding.
Respondent enclosed, with the 30-day letter, IRS Publication 5,
Your Appeal Rights And How to Prepare a Protest If You Don’t
Agree (Publication 5). Respondent referred petitioner to
Publication 5 if it intended to request an Appeals Office
conference.
On October 16, 2002, petitioner’s counsel, David P. Leeper
(Mr. Leeper), faxed a one-sentence letter requesting an Appeals
Office conference. The examining agent notified Mr. Leeper that
petitioner was required to submit a formal written protest. On
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