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1998, and 1999 and each of the quarters therein (periods at
issue).1
The issues for decision are: (1) Whether certain drivers
who operated petitioner’s trucks were employees of petitioner for
Federal employment tax purposes during the periods at issue and,
if so, (2) whether petitioner is entitled to relief under section
530 of the Revenue Act of 1978, Pub. L. 95-600, 92 Stat. 2885, as
amended (act section 530).2
FINDINGS OF FACT
The parties’ stipulation of facts and the attached exhibits
are incorporated herein by this reference, and the facts
stipulated are so found. At the time the petition was filed,
petitioner’s principal place of business was in Warren, Ohio.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and Rule references are to
the Tax Court Rules of Practice and Procedure. Amounts are
rounded to the nearest dollar.
2 This Court ordered the parties to file posttrial briefs.
Respondent did so; petitioner did not. Under these
circumstances, the Court may hold petitioner in default on all
issues for which it bears the burden of proof. See Stringer v.
Commissioner, 84 T.C. 693, 704-708 (1985), affd. without
published opinion 789 F.2d 917 (4th Cir. 1986); Furniss v.
Commissioner, T.C. Memo. 2001-137; McGee v. Commissioner, T.C.
Memo. 2000-308. However, we will decide this case on the record
as it stands. We base our understanding of petitioner’s position
on its petition, the stipulation of facts, and trial testimony.
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