The following excerpt is from Springfield v. U.S., 88 F.3d 750 (9th Cir. 1996):
3 See also Ginter v. United States, 815 F.Supp. 1289, 1292 (W.D.Mo.1993) (statute of limitations did not run until filing of Forms 940 and 941 although taxpayer classified workers as independent contractors and filed Forms 1099).
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.