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(2) whether petitioner is entitled to relief under the
Revenue Act of 1978, Pub. L. 95-600, sec. 530, 92 Stat. 2885, as
amended (act section 530).
FINDINGS OF FACT
The parties stipulated some of the facts. The stipulated
facts are incorporated herein by this reference. Petitioner’s
principal place of business was in Northglenn, Colorado, when its
petition was filed. During the periods at issue, petitioner was
a corporation that operated a muffler shop in the State of
Colorado.3
Petitioner had filed Forms 941, Employer’s Quarterly Federal
Tax Return, and Forms 940, Employer’s Annual Federal Unemployment
(FUTA) Tax Return, and had issued Forms W-2, Wage and Tax
Statement, to its employees for taxable periods ending before
2000.4 However, during 2000, petitioner took the position that it
was no longer required to file Forms 940 and 941 because it had
no employees, and it requested refunds of the taxes reported on
Forms 940 and 941 for 1997 and 1998. In January 2001, respondent
3During the trial, Ms. Rudd claimed that petitioner had been
dissolved but offered no credible evidence to support her claim.
In contrast, respondent’s revenue agent Beth Nichols testified
that petitioner advertised its business in the Yellow Pages
during the periods at issue and during the audit and that
petitioner was listed, and continues to be listed, in the phone
book.
4Petitioner filed Forms 941 for the periods ended Mar. 31
and June 30, 2000, on which it reported no wages and no tax
liability.
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