Henry Randolph Consulting v. Commissioner
United States Tax Court
R determined, in a notice mailed to P, that some of P's workers were employees and that P was not eligible for relief under sec. 530 of the Revenue Act of 1978, Pub. L. 95-600, 92 State. 2763, 3855, for certain taxable periods. R attached to the notice a proposed agreement to assessment of tax resulting from R's determination. P filed a petition seeking our redetermination under sec. 7436, I.R.C., of R's determination, including the amounts of tax R proposed to assess.
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R determined, in a notice mailed to P, that some of P's workers were employees and that P was not eligible for relief under sec. 530 of the Revenue Act of 1978, Pub. L. 95-600, 92 State. 2763, 3855, for certain taxable periods. R attached to the notice a proposed agreement to assessment of tax resulting from R's determination. P filed a petition seeking our redetermination under sec. 7436, I.R.C., of R's determination, including the amounts of tax R proposed to assess. HELD: We lack jurisdiction to decide the amount of P's employment tax and income tax withholding liability for the taxable…
1Opinion of the Court
OPINION
Colvin, Judge:
This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction as to the amounts of employment tax1 liability for the periods in issue. We will grant respondent’s motion for the reasons stated below.
Neither party requested a hearing, and we conclude that none is necessary to decide respondent’s motion.
Background
Petitioner is a sole proprietorship, the principal place of business of which is in Birmingham, Alabama.
Respondent’s agents audited petitioner’s Federal Insurance Contributions Act and income tax withholding tax returns (Forms 941) for…
2Cases cited3 opinions
- Judge v. CommissionerUnited States Tax Court · 1987
- Axe v. CommissionerUnited States Tax Court · 1972
- Trost v. CommissionerUnited States Tax Court · 1990
3Cited by46 opinions
- Charlotte's Office Boutique, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2005
- Greene-Thapedi v. Comm'rUnited States Tax Court · 2006
- Moore v. CommissionerUnited States Tax Court · 2000
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- Ewens & Miller, Inc. v. Comm'rUnited States Tax Court · 2001
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