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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
non-professionals.
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