Martin S. Azarian, P.A. v. Commissioner, No. 17-2134 (8th Cir. 2018)Annotate this Case
The Eighth Circuit affirmed the tax court's dismissal of a petition for relief from a determination that petitioner owed additional employment tax. The court held that there was no actual controversy involving a determination that petitioner was an employee for Federal Insurance Contributions Act (FICA) purposes. Even assuming there was an actual controversy, it did not involve a determination that petitioner was an employee for FICA purposes. In this case, the only issue the Commissioner examined was the amount of remuneration for petitioner's services and this determination did not give the tax court jurisdiction.