Henry Randolph Consulting v. Commissioner

113 T.C. No. 20

UNITED STATES TAX COURT HENRY RANDOLPH CONSULTING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6838-98. Filed October 19, 1999. 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. George W. Connelly, Jr., Linda S. Paine, and William O. Grimsinger, for petitioner. M. Kathryn Bellis, for…