Consolidated Flooring Services v. United States

ORDER

MARGOLIS, Judge.

The parties requested that this Court identify the scope of the term “employment taxes” as used in the Court’s August 21, 1997 opinion in these eases, reported at 38 Fed.Cl. 450 (1997). In that opinion, the Court held that from 1989 through 1992, plaintiff Consolidated Flooring Services was the statutory employer, under 26 U.S.C. § 3401(d)(1), of the installers’ helpers; therefore plaintiff was liable for withholding and paying employment taxes on plaintiffs payments to the helpers. See Consolidated Flooring Serv. v. United States, 38 Fed.Cl. 450, 457-61 (1997). The…