Plase help

[Bang Adil]

How or where can I find US tax court cases where the IRS claim against
a tax payer was dismissed because of errors in procedures, e.g.
because of time limitation, because of in violation of IRS own rules
and regulations, etc.

In 2001 my employer had misclassified me as an "independent
contractor" (1099) when in fact by law I should be classified as a
regular employee (W-2). Consequently, I received a huge bill from the
IRS because they said that I owed "self employment tax".

My defense was that the bill should be sent to my employer who had
misclassified my work status. In fact, I wasn't aware that there was
such a "self-employment tax". Prior to 2001 I have worked on 1099,
filed my income taxes, paid no "self-employment tax" but just paid my
regular income tax, and the IRS did not say anything about those
returns.

In fact, I got a full refund on my 2001 (Form 1040) return even though
they knew at that time that part of my income came from 1099, and they
choose to ignore that fact included in one of the lines on Form 1040
as "self employment tax" which was left blank.

I appreciate if anyone here can help me with some advice or directions
and guidance.

BA

 

[parrisbraeside]

How or where can I find US tax court cases where the IRS claim against
a tax payer was dismissed because of errors in procedures, e.g.
because of time limitation, because of in violation of IRS own rules
and regulations, etc.

In 2001 my employer had misclassified me as an "independent
contractor" (1099) when in fact by law I should be classified as a
regular employee (W-2). Consequently, I received a huge bill from the
IRS because they said that I owed "self employment tax".

My defense was that the bill should be sent to my employer who had
misclassified my work status. In fact, I wasn't aware that there was
such a "self-employment tax". Prior to 2001 I have worked on 1099,
filed my income taxes, paid no "self-employment tax" but just paid my
regular income tax, and the IRS did not say anything about those
returns.

In fact, I got a full refund on my 2001 (Form 1040) return even though
they knew at that time that part of my income came from 1099, and they
choose to ignore that fact included in one of the lines on Form 1040
as "self employment tax" which was left blank.

I appreciate if anyone here can help me with some advice or directions
and guidance.

BA

If you believe that you were mis-classified as independent contractor,
you will need to ask for a determination of the same using SS-8. You
should verify the timeframes involved - the instructions are at the
end of the form.

The fact you were unaware that you needed to pay self employment tax
is not grounds for waiving the requirement to pay, nor will it excuse
your error on your tax return. Given that you are bringing this up
now, it is likely you have been dealing with this by yourself for some
time. Professional assistance from an EA or CPA is suggested.