Pearson v. Missouri Department of Labor & Industrial Relations, Division of Employment Security (In Re Pearson)

MEMORANDUM OPINION

BARRY S. SCHERMER, Bankruptcy Judge.

INTRODUCTION

This matter is before the Court upon the Complaint of the Plaintiff, Debtor, Eric P. Pearson (hereinafter “Mr. Pearson”) to determine if he is liable to the State of Missouri for unemployment taxes and to the United States of America for unpaid federal withholding (hereinafter “withholding taxes”), Federal Insurance Contribution Act (hereinafter “FICA”) and Federal Unemployment Tax Act (hereinafter “FUTA”) taxes. Mr. Pearson contends that the men who work for his company are independent contractors and not employees. The…