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opinion shall not be treated as precedent for any other case.
The issues for decision are whether petitioner qualifies as a
statutory employee pursuant to section 3121(d)(3)(C) and is
liable for the section 6651(a)(1) addition to tax.
Background
In 2002, petitioner worked for Action Learning Systems, Inc.
(ALS) as an educational consultant for the Los Angeles Unified
School District. Petitioner’s duties required her to visit
schools, collect data, and input the collected data into a
software template provided by ALS. ALS determined which schools
petitioner would service and supplied the material and format for
submitting the data. Petitioner was required to attend training
at ALS’s facilities, where she was given a training manual, a CD
with the template on it, and instructions on how to collect and
input data. Petitioner returned, by e-mail, the templates to ALS
after the data was entered.
For 2002, ALS issued petitioner a Form 1099-MISC,
Miscellaneous Income, with compensation of $66,150. ALS did not
issue petitioner a W-2, Wage and Tax Statement, or withhold any
taxes from petitioner’s compensation. On March 5, 2004,
petitioner untimely filed her 2002 return, on which she reported
Schedule C, Profit or Loss From Business, income of $66,150, but
failed to compute self-employment tax. Petitioner did not
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