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CROWD MANAGEMENT SERVICES, INC. v. U.S.

Civ. No. 90-1093-MA.

889 F.Supp. 1313 (1995)

CROWD MANAGEMENT SERVICES, INC., an Oregon corporation; and James J. Deloretto, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court, District of Oregon.

April 11, 1995.

Attorney(s) appearing for the Case

Robert D. Newell, Davis Wright Tremaine, Portland, OR, for plaintiffs.

Kristine Olson Rogers, U.S. Atty., Portland, OR, W. Carl Hankla, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.

OPINION AND ORDER

MARSH, District Judge.

Plaintiffs Crowd Management, Inc. ("CMS") and James J. DeLoretto ("DeLoretto") brought this action seeking a refund from the Internal Revenue Service (the "IRS") of payments made to the IRS for assessments and penalties arising from plaintiffs' classification of workers as independent contractors rather than employees for employment tax purposes. Plaintiff DeLoretto also brought claims for damages against defendant...

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