Mescalero Apache Tribe v. Comm'r
United States Tax Court
R reclassified P's workers as employees and determined that P owed the applicable withholding tax under I.R.C. section 3402(a). P moved for discovery of the workers' return information because under I.R.C. section 3402(d) the workers' independent payment of their income tax would absolve P of its liability. R objects under I.R.C. section 6103 because the information P requests is confidential taxpayer information.
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R reclassified P's workers as employees and determined that P owed the applicable withholding tax under I.R.C. section 3402(a). P moved for discovery of the workers' return information because under I.R.C. section 3402(d) the workers' independent payment of their income tax would absolve P of its liability. R objects under I.R.C. section 6103 because the information P requests is confidential taxpayer information. Held: The disclosure of third-party taxpayer information to absolve an employer of his I.R.C. section 3402(a) tax liabilities is not barred under I.R.C. section 6103(h). Held,…
1Opinion of the Court
MESCALERO APACHE TRIBE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mescalero Apache Tribe v. Comm'r
Docket No. 28120-14.
United States Tax Court
2017 U.S. Tax Ct. LEXIS 12; 148 T.C. No. 11;
April 5, 2017, Filed
An appropriate order will be issued.
R reclassified P's workers as employees and determined that P owed the applicable withholding tax under I.R.C. section 3402(a). P moved for discovery of the workers' return information because under I.R.C. section 3402(d) the workers' independent payment of their income tax would absolve P of its liability. R objects under I.R.C. section…
2Cases cited27 opinions
- Eisen v. Carlisle & JacquelinSupreme Court of the United States · 1974
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Slodov v. United StatesSupreme Court of the United States · 1978
- Branerton Corp. v. CommissionerUnited States Tax Court · 1974
- Bart B. Chamberlain, Jr., Etc., Plaintiff-Appellee-Cross v. Jerome Kurtz, Commissioner of Internal Revenue, Defendants- Appellants-CrossCourt of Appeals for the Fifth Circuit · 1979
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