- 20 - Employment Tax Regs. Therefore this Court finds petitioner is not entitled to act section 530 relief for its drivers. The Court, in reaching its holding, has considered all arguments made and concludes that any arguments not mentioned above are moot, irrelevant, or without merit. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20Last modified: November 10, 2007