Henry Randolph Consulting v. Commissioner
United States Tax Court
P has moved to dismiss this case for lack of jurisdiction on the ground that the Notice of Determination Concerning Worker Classification Under Section 7436 is invalid for failure to identify by name the individuals determined by respondent to be employees. HELD: The notice is not invalid, and P's motion is denied.
1Opinion of the Court
HENRY RANDOLPH CONSULTING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Henry Randolph Consulting v. Commissioner
No. 6838-98
United States Tax Court
113 T.C. 250; 1999 U.S. Tax Ct. LEXIS 48; 113 T.C. No. 20;
October 19, 1999, Filed
An order denying petitioner's motion will be issued.
P has moved to dismiss this case for lack of jurisdiction
on the ground that the Notice of Determination Concerning Worker
Classification Under Section 7436 is invalid for failure to
identify by name the individuals determined by respondent to be
employees. HELD: The notice is not invalid, and P's motion is
den…
2Cases cited10 opinions
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Mayerson v. CommissionerUnited States Tax Court · 1966
- Scar v. CommissionerUnited States Tax Court · 1983
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
- Campbell v. CommissionerUnited States Tax Court · 1988
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