Colorado Mufflers Unlimited, Inc. - Page 6




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          petitioner was periodically cashing large checks written to cash.9          
          Because Revenue Agent Nichols had no payroll records for                    
          petitioner for 2000 and 2001, she relied on the best information            
          available to her--the Forms W-2, 940, and 941 from 1999--to                 
          calculate the wages paid and tax owed by petitioner for 2000 and            
          2001.                                                                       
               On November 26, 2003, respondent issued a notice of                    
          determination to petitioner in which he determined that                     
          petitioner had nine workers during 2000 and 2001 whom it should             
          have treated as employees, that petitioner was not entitled to              
          relief under act section 530, that petitioner was liable for                
          income tax withholding, FICA and FUTA tax, the section 6651(a)(1)           
          addition to tax, and the section 6662 accuracy-related penalty              
          for each of the periods involved.  Petitioner filed a timely                
          petition challenging the determinations.                                    
               On January 25, 2006, respondent filed requests for admission           
          with this Court and mailed a copy to petitioner.  However,                  
          because the certificate of service used an address for petitioner           
          that was different from the address for petitioner in the Court’s           
          files, we served a copy of the requests for admission on                    
          petitioner at its address as shown in the Court’s files on                  
          January 30, 2006.  See Rule 90.                                             


               9Revenue Agent Nichols testified that in her experience, a             
          pattern of periodically cashing large checks written to cash                
          suggested a practice of paying workers in cash.                             





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