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                     
               period, and                                                            
                    (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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