MED. EMERGENCY CARE ASSOCIATES, S.C. v. COMMISSIONER

Docket No. 8259-01.

120 T.C. 436 (2003)

120 T.C. No. 15

MEDICAL EMERGENCY CARE ASSOCIATES, S.C., AN ILLINOIS CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 19, 2003.


Attorney(s) appearing for the Case

Carmen J. Mitchell, for petitioner.

Linda C. Grobe and David S. Weiner, for respondent.


NIMS, Judge:

The petition in this case was filed in response to a Notice of Determination Concerning Worker Classification Under Section 7436 (notice of determination) regarding petitioner's liabilities pursuant to the Federal Insurance Contributions Act (FICA), sections 3101-3128, and the Federal Unemployment Tax Act (FUTA), sections 3301-3311, for 1996. Respondent also determined that petitioner is not entitled to...

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