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Kuntz v. Commissioner, T.C. Memo. 1962-98; see also Ravelo
Escandon v. Commissioner, T.C. Memo. 2007-128 (an employer’s
misclassification of an employee as an independent contractor
does not reduce or discharge the employee’s liability to pay
Federal income taxes). Further, there is no withholding
requirement under section 3402 for payors of independent
contractors.
Petitioner argues that amounts ECI deducted from
petitioner’s gross earnings as petitioner’s truck lease payments
and remitted to CCI should be recharacterized as Federal income
tax withholdings and that respondent should credit the funds
remitted by ECI to CCI against petitioner’s Federal income and
self-employment taxes for the years in issue.
Set forth below for each year in issue is a comparison of
petitioner’s truck lease payments remitted to CCI and the tax
deficiencies respondent determined against petitioner:
Tax
Year Truck Lease Payments Deficiencies
1999 $25,900 $ 7,921
2000 52,911 25,179
2001 46,029 13,601
2002 45,961 11,571
Based on the above, petitioner argues that he owes no tax
deficiencies and that respondent owes him a refund of overpaid
Federal taxes for each year in the amount of the above positive
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