SECC Corp. v. Commissioner
United States Tax Court
In this case brought under I.R.C. sec. 7436, P seeks our determination of the proper classification of P's workers for employment tax purposes and certain related issues. R sent P a letter (April 15, 2011, letter) which stated that P's employment tax liabilities as determined by Appeals will be assessed. The letter was not sent by certified or registered mail. P petitioned this Court more than 90 days after R sent the April 15, 2011, letter.
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In this case brought under I.R.C. sec. 7436, P seeks our determination of the proper classification of P's workers for employment tax purposes and certain related issues. R sent P a letter (April 15, 2011, letter) which stated that P's employment tax liabilities as determined by Appeals will be assessed. The letter was not sent by certified or registered mail. P petitioned this Court more than 90 days after R sent the April 15, 2011, letter. Held: The April 15, 2011, letter was a determination relating to the classification of P's workers for employment tax purposes. Held, further, the…
1Opinion of the Court
OPINION
Colvin, Judge:
This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction and petitioner’s cross-motion to dismiss for lack of jurisdiction. The issue for decision is whether we have jurisdiction to determine whether respondent’s worker classification determination was correct. We hold that we have jurisdiction.1 1
Background
The record establishes and/or the parties do not dispute the following.
Petitioner was a California corporation with its principal office in Corona, California, when it filed the petition.
A. Petitioner’s Business and Petitioner’s Workers
Du…
2Cases cited20 opinions
- Adams Fruit Co. v. BarrettSupreme Court of the United States · 1990
- United States v. WoodsSupreme Court of the United States · 2013
- Craig v. Comm'rUnited States Tax Court · 2002
- Fox Television Stations, Inc. v. Federal Communications Commission and United States of America, National Association of Broadcasters, IntervenorsCourt of Appeals for the D.C. Circuit · 2002
- Breman v. CommissionerUnited States Tax Court · 1976
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3Cited by21 opinions
- Lippolis v. CommissionerUnited States Tax Court · 2014
- Comparini v. Comm'rUnited States Tax Court · 2014
- American Airlines, Inc. v. CommissionerUnited States Tax Court · 2015
- Ringo v. CommissionerUnited States Tax Court · 2014
- Greenoak Holdings Ltd. v. Comm'rUnited States Tax Court · 2014
16 more not listed; retrieve them via the Exa API.