T.C. Memo. 2007-346 UNITED STATES TAX COURT JUAN RAMIREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12139-06. Filed November 26, 2007. Juan Ramirez, pro se. Milton B. Blouke and Michael W. Berwind, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: The petition in this case was filed in response to a Notice of Determination of Worker Classification regarding petitioner’s liabilities pursuant to the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA) for quarterly periods of 2003. After concessions, the issues for decision are:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008