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,
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007