April 11, 2022 2022-0596 Tax Court holds foundation liable for employment taxes and penalties related to services performed by its founder The Tax Court has held (The Redi Foundation, Inc. v. Commissioner, T.C. Memo. 2022-34) that a foundation's founder was its employee, not an independent contractor, for the years at issue and the foundation is not entitled to relief from employment tax obligations with respect to the founder and is liable for failure-to-file and failure-to-pay penalties. (The now-defunct entity's tax-exempt status was not at issue in this case.) The text of the case is attached below ——————————————— ATTACHMENT Redi Foundation v. CIR 
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