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KUMPEL v. COMMISSIONER

Docket No. 14339-01.

86 T.C.M. 358 (2003)

T.C. Memo. 2003-265

Frederick C. Kumpel v. Commissioner.

United States Tax Court.

Filed September 10, 2003.

Attorney(s) appearing for the Case

Frederick C. Kumpel, pro se.

Milton B. Blouke, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge:

The petition in this case was filed in response to a Notice of Determination Concerning Worker Classification Under Section 7436 regarding petitioner's liabilities pursuant to the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act for 1993, 1994, 1995, 1996, and 1997. The issues for decision are whether Nanci Smith (Smith) and Teanna Mawson (Mawson) were employees of petitioner...

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