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Wednesday, February 26, 2003

 


Veterinary Surgical Consultants, P.C. was an S Corporation owned and operated by Kenneth K. Sadanaga. His tax preparer was Joseph M. Grey, who was also the tax preparer for Mike J Graham Trucking, Inc., whose case is blogged below. His representative for this case before Tax Court was Joseph H. O�Donnell, Jr., who was also the representative for Graham Inc.

Basically, this case is a carbon copy of Graham, Inc. In this case, Mr. Grey testified, and said he was unaware of the Texas Carbonate case. Also, Veterinary Surgical Consultants made a due process claim in this case because the law requires the IRS to notify the employer in an audit of the statutory basis for employment status, and the IRS did not include section 530 in any notice until the notice of deficiency. Tax Court said that still gave the company time to bring it up with Tax Court. Therefor, no harm, no foul. Of course, had the IRS not told them at all, and they did not bring it up to Tax Court because of that, it would them be too late. But with all of these cases affirming over and over again that the IRS has no responsibility for anything it tells taxpayers, it would be surprising for them to be held responsible for what they do not tell taxpayers. Even if that is what the law explicitly states.

In making the various points in this case, Tax Court repeatedly referred to a case from last year, Joseph M. Grey Pub. Accountant P.C. It seems Mr. Grey at least lived by the bad advice he gave his clients.



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