Hi-Q Pers., Inc. v. Comm'r
United States Tax Court
P corporation provided skilled and unskilled laborers for casual employment (temporary laborers) to more than 250 client companies. P gave temporary laborers the option of being paid by check or in cash.
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P corporation provided skilled and unskilled laborers for casual employment (temporary laborers) to more than 250 client companies. P gave temporary laborers the option of being paid by check or in cash. For those paid in cash, P failed to withhold Federal income taxes and pay either the employer or employee portions of FICA taxes (together, employment taxes) for all taxable quarters in 1995, 1996, 1997, and 1998. In 2002, P's president and sole shareholder, N, pleaded guilty to failing to withhold and pay the employment taxes and to conspiracy to defraud the United States. R determined P was…
1Opinion of the Court
Hat.pf.rn, Judge:
The petition in this case was filed in response to a Notice of Determination of Worker Classification (the notice) regarding petitioner’s liabilities pursuant to the Federal Insurance Contributions Act (fica) and for Federal income tax withholding (together, employment taxes) for all taxable quarters in 1995, 1996, 1997, and 1998. After concessions,1 the following questions remain.(1) Is petitioner collaterally estopped from denying that it was responsible for paying the employment taxes?(2) Has respondent properly determined that the workers identified in the notice as…
2Cases cited26 opinions
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- Montana v. United StatesSupreme Court of the United States · 1979
- Standefer v. United StatesSupreme Court of the United States · 1980
- Jean Alexander Cosmetics, Inc. v. L'OreaL Usa, Inc. Redkin 5th Avenue, N.Y.CCourt of Appeals for the Third Circuit · 2006
- Otte v. United StatesSupreme Court of the United States · 1974
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3Cited by8 opinions
- Gould v. Comm'rUnited States Tax Court · 2012
- Gould v. Comm'rUnited States Tax Court · 2012
- HI-Q Personnel, Inc. v. CommissionerUnited States Tax Court · 2009
- Hi-Q Pers., Inc. v. Comm'rUnited States Tax Court · 2009
- Melvin v. Comm'rUnited States Tax Court · 2010
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