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PEDIATRIC IMPRESSIONS HOME HEALTH, INC. v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 5769-20.

T.C. Memo. 2022-35

PEDIATRIC IMPRESSIONS HOME HEALTH, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed April 12, 2022.

Attorney(s) appearing for the Case

Nnaemeka I. Odunze , for petitioner.

Jason D. Laseter , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

This case is before the Court on a Petition for redetermination of employment status filed pursuant to section 7436.1 In a Notice of Employment Tax Determination of Worker Classification dated January 16, 2020 (notice of determination), the Internal Revenue...

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