Joseph M. Grey Pub. Accountant, P.C. v. Comm'r
United States Tax Court
This is an action for redetermination of employment status. G is the president and sole shareholder of P, an S corporation. P failed to treat G as an employee.
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This is an action for redetermination of employment status. G is the president and sole shareholder of P, an S corporation. P failed to treat G as an employee. R determined that G was an employee of P's for purposes of Federal employment taxes. 1. Held: P is subject to Federal employment taxes since G, an officer, is an employee within the meaning of secs. 3121(d)(1) and 3306(i), I.R.C. 2. Held, further, P had no reasonable basis for not treating G as an employee and therefore is not entitled to relief pursuant to sec. 530 of the Revenue Act of 1978, Pub. L. 95-600, 92 Stat. 2763, 2885, as…
1Opinion of the Court
OPINION
Halpern, Judge:
This is an action for redetermination of employment status. On February 23, 2000, respondent mailed to petitioner a notice of determination concerning worker classification under section 7436 (the notice). By the notice, respondent informed petitioner that he had determined that Joseph M. Grey (Mr. Grey) is classified as an employee of petitioner’s for purposes of the Federal employment taxes imposed by subtitle C of the Internal Revenue Code and that petitioner is not entitled to relief from that classification under section 530 of the Revenue Act of 1978, Pub. L.…
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