Ewens & Miller, Inc. v. Comm'r
United States Tax Court
P manufactured bakery products. P had workers who produced its product (CPWs and BWs), delivered its product (RDs), and marketed its product (OSWs). In 1992, P "converted" all its employees to independent contractors.
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P manufactured bakery products. P had workers who produced its product (CPWs and BWs), delivered its product (RDs), and marketed its product (OSWs). In 1992, P "converted" all its employees to independent contractors. R issued P a Notice of Determination Concerning Worker Classification Under Section 7436 determining that the CPWs, BWs, RDs, and OSWs were employees for purposes of Federal employment tax, that P was not entitled to relief pursuant to sec. 530 of the Revenue Act of 1978, Pub. L. 95- 600, 92 Stat. 2763, 2885, and that P was liable for penalties pursuant to sec. 6656, I.R.C. On…
1Opinion of the Court
VASQUEZ, Judge-.
This case is before the Court on a petition for redetermination of a Notice of Determination Concerning Worker Classification Under Section 7436 (notice of determination). Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The issues for decision are: (1) Whether the workers1 performing services for petitioner were employees during 1992; (2) whether petitioner is entitled to “safe harbor” relief as provided by section 530 of the Revenue…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
- Weber v. CommissionerUnited States Tax Court · 1994
- Herman v. Express Sixty-Minutes Delivery Service, Inc.Court of Appeals for the Fifth Circuit · 1998
- Boles Trucking, Inc., Appellee/cross-Appellant v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1996
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- Twin Rivers Farm v. Comm'rUnited States Tax Court · 2012
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