Neely v. Commissioner
United States Tax Court
By notice of determination issued in 1998, R determined that three individuals who performed services for P's sole proprietorship in 1992 were employees of the proprietorship during such year for employment tax purposes. P filed a petition under sec. 7436, I.R.C., contesting R's determination and further contending that R's determination was barred by the expiration of the 3-year period of limitations on assessment under sec. 6501(a), I.R.C.
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By notice of determination issued in 1998, R determined that three individuals who performed services for P's sole proprietorship in 1992 were employees of the proprietorship during such year for employment tax purposes. P filed a petition under sec. 7436, I.R.C., contesting R's determination and further contending that R's determination was barred by the expiration of the 3-year period of limitations on assessment under sec. 6501(a), I.R.C. R contends that the period of limitations remains open under sec. 6501(c), I.R.C., on account of P's fraudulent conduct. HELD: Where the jurisdiction of…
1Opinion of the Court
OPINION
VASQUEZ, Judge:
Respondent issued to petitioner a notice of determination concerning worker classification. Petitioner contends that such determination was time barred under section 6501(a).1 Respondent contends that the period of limitations on assessment remains open, pursuant to section 6501(c), on account of petitioner’s fraudulent conduct. The Court, sua sponte, questioned whether we have jurisdiction to address these arguments in the context of a case brought under section 7436. For reasons discussed below, we hold that we possess such jurisdiction.
Background
During 1992,…
2Cases cited9 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- Hannan v. CommissionerUnited States Tax Court · 1969
- Robinson v. CommissionerUnited States Tax Court · 1972
- Brown v. CommissionerUnited States Tax Court · 1982
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3Cited by45 opinions
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- Downing v. Comm'rUnited States Tax Court · 2002
- Block v. Comm'rUnited States Tax Court · 2003
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