Peno Trucking, Incorporated - Page 1















                                 T.C. Memo. 2007-66                                   


                               UNITED STATES TAX COURT                                


                     PENO TRUCKING, INCORPORATED, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 21070-03.              Filed March 21, 2007.                


               Brent L. English, for petitioner.                                      
               Linda C. Grobe, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  The petition in this case was filed in                 
          response to a Notice of Determination Concerning Worker                     
          Classification Under Section 7436 regarding petitioner’s                    
          liabilities pursuant to the Federal Insurance Contributions Act             
          (FICA) and the Federal Unemployment Tax Act (FUTA) for 1997,                








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