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Background
This is an appeal from respondent’s determination to proceed
with the collection of petitioner’s unpaid employment tax; i.e.,
unpaid withholding and FICA tax liabilities with respect to its
Form 941, Employer’s Quarterly Federal Tax Return, for the
quarter ending December 31, 2005, and unpaid FUTA tax liabilities
with respect to its Forms 940, Employer’s Annual Federal
Unemployment Tax Return, for 2003, 2004, and 2005.2 Petitioner’s
principal place of business was in Rockford, Illinois, when its
petition was filed.
Petitioner operates a vacuum cleaner retail sales and
service business for Oreck products. Petitioner failed to file
its Form 941 for the quarter ending December 31, 2005, and its
Forms 940 for 2003, 2004, and 2005. Pursuant to section 6020(b),
respondent prepared substitute returns for petitioner for the
quarter and years mentioned above and made assessments against
petitioner as follows:
Quarter/ Additions to Tax
Form Tax year Amount of tax Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6656
941 12/31/05 $6,568.93 $1,478.01 $197.07 $985.33
940 2003 1,243.78 254.99 169.99 -0-
940 2004 2,170.00 459.22 183.69 -0-
940 2005 2,170.00 488.25 65.10 -0-
2We use the term “employment tax” to refer to taxes under
the Federal Insurance Contributions Act (FICA), secs. 3101-3128,
the Federal Unemployment Tax Act (FUTA), secs. 3301-3311, and
income tax withholding, secs. 3401-3406 and 3509.
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Last modified: March 27, 2008