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things, that petitioner is “completely out of business with no
assets.” Attached to the petition is a Notice of Determination
of Worker Classification, dated March 16, 2005, and addressed to
petitioner in Memphis, Tennessee. In the notice of
determination, respondent determined that for purposes of Federal
employment taxes, 13 specified individuals were to be classified
as petitioner’s employees, and, as a consequence, petitioner owed
$6,207 in additional employment tax, additions to tax, and
penalties with respect to calendar year 2000.
On January 13, 2006, pursuant to Rule 91(f), respondent
filed a motion to show cause why proposed facts and evidence
should not be accepted as established. In its response,
petitioner stated that the Conways are “the whole owners and
personally liable parties for this defunct business and action
before the court is now involved in a chapter 7 liquidation case”
in the U.S. Bankruptcy Court in Memphis, Tennessee.3 Petitioner
contended that this case should be stayed pursuant to the
automatic stay provision of 11 U.S.C. section 362(a).
2(...continued)
to represent petitioner in this proceeding. See Rule 24(b) (an
“unincorporated association” may be represented by an “authorized
member of the association”); cf. Scenic Wonders Gallery, LLC v.
Commissioner, T.C. Memo. 2000-64 (holding that an alleged co-
trustee of an LLC’s tax matters partner failed to establish that
he was authorized to act on behalf of the tax matters partner).
3 Petitioner has not alleged that it is a party to the
Conways’ bankruptcy proceedings or has itself filed any petition
in bankruptcy.
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Last modified: May 25, 2011