- 5 -
In addition to Olivera’s testimony and the Form 1099-MISC
for 2003, respondent presented a copy of a signed Non-Employee
Written Contract between petitioner and ACC (contract). In the
contract, petitioner agreed that she was an independent
contractor for ACC and that she was responsible for her estimated
Federal income and self-employment taxes. Respondent also
presented a fax dated June 8, 2005, with petitioner’s notarized
signature, in which petitioner confirmed that she received a Form
1099-MISC for 2003 from ACC and that she worked at ACC in 2003.
At trial, petitioner testified that she did not work for
ACC, claiming that her Social Security number was stolen and that
her identity was used by someone else who worked at ACC.
Petitioner argued that the name on the Form 1099-MISC, “Rosemary
D. Munoz”, was incorrect. Petitioner’s name is “Rose Mary
Munoz”, while “Rosemary D. Munoz” was her daughter. The Court
finds that is likely to be a clerical error rather than an
indication of identity theft.
After respondent notified petitioner of the unreported
income, petitioner granted several individuals, including an
Orlando Rego (Rego), powers of attorney to help “investigate” the
alleged identity theft. Petitioner testified that Rego had her
sign some documents, but she did not read them because she did
not understand English. Petitioner further testified that Rego
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011