Otto's E-Z Clean Enterprises, Inc. - Page 2




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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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