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COLORADO MUFFLERS UNLIMITED, INC. v. COMMISSIONER

Dkt. No. 4083-04.

94 T.C.M. 154 (2007)

T.C. Memo. 2007-222

Colorado Mufflers Unlimited, Inc. v. Commissioner.

United States Tax Court.

August 13, 2007.

Attorney(s) appearing for the Case

Dolores Rudd (an officer), for petitioner.

David A. Conrad and Milan Kim, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

In a Notice of Determination of Worker Classification (notice of determination) under section 7436,1 respondent determined that nine workers were employees of petitioner during 2000 and 2001 and that petitioner was liable for Federal Insurance Contributions Act (FICA) taxes, income tax withholding, and Federal Unemployment Tax Act (FUTA) taxes, the section 6662 accuracy-related...

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