Romano-Murphy v. Comm'r

LINDA J. ROMANO-MURPHY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Romano-Murphy v. Comm'r

Docket No. 27236-09L

United States Tax Court

T.C. Memo 2012-330; 2012 Tax Ct. Memo LEXIS 346; 104 T.C.M. (CCH) 656;

November 29, 2012, Filed

Decision will be entered for respondent.

Linda J. Romano-Murphy, Pro se.

Kimberly A. Daigle, for respondent.

MORRISON, Judge.

MORRISON

CONTENTS

FINDINGS OF FACT

1. Formation and Operation of Nurses PRN, LLC (i.e. NPRN)

2. The Timing of NPRN's Deposits of Its Employment Taxes

3. NPRN's Payments of Employment Taxes Before First Quarter 2005 (Including Alleged…