W.W. Eure, M.D., Inc. - Page 10

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          healthcare professional is employed to perform healthcare                   
          services.  Moreover, incidental services may be performed by                
          secretaries, administrative assistants, office managers, or other           
               In addition, the taxpayer in Chickasaw proved that its                 
          emergency medical technicians (EMTs) could perform their jobs               
          without high school diplomas, while petitioner fails to prove               
          that its radiation technicians can perform their jobs without               
          advanced education and intellectual training similar to what is             
          required of physicians, nurses, or dentists.  Petitioner also               
          stipulated that radiation technicians are highly trained but                
          failed to show what level and type of education is required of              
          them.  Moreover, even if petitioner’s radiation technicians were            
          not healthcare professionals, the function test is applied by               
          considering the activities of all a corporation’s employees.                
          Sec. 1.448-1T(e)(4), Temporary Income Tax Regs., supra.  Unlike             
          Chickasaw, where the only employees of the corporate taxpayer               
          were EMTs who could perform their services without a high school            
          diploma, petitioner provides radiation therapy that only a doctor           
          who has had special training in using radiation to treat disease            
          can prescribe for cancer patients.  Petitioner had such an                  
          employee, Dr. Farah.5  Dr. Farah is highly trained and educated.            

               5Petitioner also employed Dr. Eure, who is highly educated             
          and specially trained, but he did not provide healthcare services           
          during the years at issue.                                                  

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Last modified: November 10, 2007