Juan Ramirez - Page 10
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aspects of their working relationships with petitioner generally
reveals that their practices and expectations with regard to
their jobs were those of employees, not of independent
On review of the entire record and weighing of the factors
discussed above, we conclude that petitioner’s workers were
employees during 2003.
II. Revenue Act Section 530 Relief
Notwithstanding the existence of an employer-employee
relationship, Revenue Act section 530 operates in enumerated
circumstances to afford relief from employment tax liability.
Revenue Act section 530 provides in relevant part:
SEC. 530. CONTROVERSIES INVOLVING WHETHER INDIVIDUALS
ARE EMPLOYEES FOR PURPOSES OF THE EMPLOYMENT TAXES.
(a) Termination of Certain Employment Tax
(1) In general.--If--
(A) for purposes of employment taxes, the taxpayer
did not treat an individual as an employee for any
(B) in the case of periods after December 31,
1978, all Federal tax returns (including information
returns) required to be filed by the taxpayer with
respect to such individual for such period are filed on
a basis consistent with the taxpayer’s treatment of
such individual as not being an employee,
then, for purposes of applying such taxes for such
period with respect to the taxpayer, the individual
shall be deemed not to be an employee unless the
taxpayer had no reasonable basis for not treating such
individual as an employee.
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Last modified: March 27, 2008