Ronald E. Byers - Page 12




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          difference between the truck lease payments (that petitioner now            
          requests be treated as tax payments) and the tax deficiencies.              
               An individual taxpayer, however, is not entitled to a                  
          section 31 credit toward Federal income and employment taxes for            
          taxes not actually withheld from the individual’s earnings.  See            
          United States v. Kuntz, 259 F.2d 871, 872 (2d Cir. 1958); Edwards           
          v. Commissioner, 39 T.C. 78, 83-84 (1962), affd. on this issue              
          323 F.2d 751 (9th Cir. 1963).                                               
               Herein, no Federal income and self-employment taxes were               
          withheld from petitioner’s earnings, and petitioner has not cited           
          any authority that would authorize us now to recharacterize truck           
          lease payments to CCI as Federal income and self-employment taxes           
          withheld from petitioner’s earnings.                                        
               Petitioner’s liability for self-employment taxes for the               
          years in issue turns on whether petitioner’s relationship with              
          ECI constituted an independent contractor relationship                      
          (respondent’s position) or an employment relationship                       
          (petitioner’s position).                                                    
               Under section 1401, self-employed taxpayers, including                 
          independent contractors, are liable for a tax on self-employment            
          income.  See Jones v. Commissioner, T.C. Memo. 2007-249; Jackson            
          v. Commissioner, 108 T.C. 130, 133-134 (1997); Allen v.                     
          Commissioner, T.C. Memo. 2005-118; Turnidge v. Commissioner, T.C.           
          Memo. 2003-169.                                                             







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