Tax Court finding: person is employee earning taxable wages

[rogfulton]

Tax Court Memorandum Opinion posted today regarding California resident Gregory Q. Teeters and his attempt to claim he is not an employee as defined blah, blah, blah and did not earn wages as defined blah, blah, blah. He apparently did not understand the importance of conceding that he is subject to additions to tax under 6651(a)(2) and 6654 as the TC said that he was, in fact, stipulating the additions. I was going to suggest he didn't understand what concede meant but while conceding the penalties, he said he

“did not concede that he had unreported income * * * in 2002, 2003, and 2005”.

Bottom line, Tax Court told him he was also subject to the fraud related additions under Sec. 6651(f) because of his stipulations. The Commissioner had a very easy time proving fraud due to the assistance Teeters gave him.

http://www.ustaxcourt.gov/InOpTodays/TE ... CM.WPD.pdf

EDIT: I should have said Gregory Q. Teeters, pro se. As if that needed saying.

[Dr. Caligari]

This sounds like a "CTC-educated" return.

[webhick]

This sounds like a "CTC-educated" return.

You know, I was just thinking "I wish they'd stop calling it CTC-educated" because there's simply no flair. And then I thought that it should maybe be "Touched by CTC" (like "Touched by an Angel") but it didn't sound right. Then I remembered that my uncle used to call the show "Slapped by an Angel," so I thought that "Slapped by a Peter" would fit the bill nicely. I liked it, but something about that didn't seem right until it hit me and juice came out my nose.

Is it possible to issue a keyboard warning to yourself? Just wondering.

[ArthurWankspittle]

This sounds like a "CTC-educated" return.

You know, I was just thinking "I wish they'd stop calling it CTC-educated" because there's simply no flair. And then I thought that it should maybe be "Touched by CTC" (like "Touched by an Angel") but it didn't sound right. Then I remembered that my uncle used to call the show "Slapped by an Angel," so I thought that "Slapped by a Peter" would fit the bill nicely. I liked it, but something about that didn't seem right until it hit me and juice came out my nose.

Is it possible to issue a keyboard warning to yourself? Just wondering.

"CTC-affected" ?

[LPC]

This sounds like a "CTC-educated" return.

It does have all the earmarks, such as the Form 4852 and the claims about being a "private sector worker."

I Googled the Lost Horizon web site but there's no mention of his name because he never got a "victory" from the IRS (and I guess there never will be any mention of him as long as Hendrickson et ux. maintain a policy of willful blindness).

[Brandybuck]

And then I thought that it should maybe be "Touched by CTC" (like "Touched by an Angel") but it didn't sound right.

I'm imagining a prosecutor asking "show me on this doll exactly where Peter touched you".

[.]

"Slapped by a Peter" would fit the bill nicely. I liked it, but something about that didn't seem right until it hit me and juice came out my nose.

Doreen will be jealous, you're getting more (and demonstrably better) action out of CtC than she is.

[grixit]

"CtC afflicted" might be appropriate.

Seconded. See also infected, infested, contaminated, corrupted, and tainted.

[Gregg]

"CTC Contaminated"