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officer in which it argued that the instructors were independent
contractors, not employees. Apparently attempting to prevent the
document from being introduced at trial, petitioner qualified the
document as only for settlement purposes.
After reviewing the information contained in petitioner’s
document, the Appeals officer determined that petitioner had a
significant chance of prevailing on the worker classification
issue. The Appeals officer conceded the case because “the
Government faces overall litigating hazards in excess of 80
percent in reclassifying the instructors at issue from
independent contractors to employees.” The Appeals officer
reached this conclusion after reviewing the available information
in this case and finding that “the taxpayer has a substantial
chance of prevailing in its contention that the instructors * * *
were independent contractors as originally classified” under the
20 common law factors and “in establishing that Section 530 safe
haven provisions [of the Revenue Act of 1978] are present”. On
the basis of the Appeals officer’s settlement, a stipulated
decision was executed by the parties and entered by the Court on
November 5, 2003.
On December 18, 2003, we granted petitioner’s motion to
vacate decision, which was filed on December 15, 2003, so that
petitioner’s motion for reasonable litigation costs could
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