Laverne S. VanZant - Page 3

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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.                          
               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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