context: Section 530 of the Revenue Act of 1978 (" SS 530") provides for the termination of tax liability if "for purposes of employment taxes, the taxpayer did not treat an individual as an employee for any period"; "all Federal tax returns (including information returns) required to be filed by the taxpayer with respect to such individual for such period are filed on a basis consistent with the taxpayer's treatment of such individual as not being an employee"; and the employer had a "reasonable basis for not treating such individual as an employee." Pub.L.
citation_a.signal: cf.
citation_a.identifier: 275 F.3d 560, 563
citation_a.parenthetical: noting, in the Fourth Amendment context, that "[t]he question of whether a belief is reasonable is one we review de novo, since the reasonableness test is objective, not subjective"
citation_a.sentence: Id. at 2885. Whether Peno Trucking can satisfy the “reasonable basis” requirement of § 530 is a question of law that we review de novo. See Spicer Accounting v. United States, 918 F.2d 90, 94 (9th Cir.1990) (applying de novo review to whether the appellant had a “reasonable basis” for not treating the individuals in question as employees); cf. United States v. Talley, 275 F.3d 560, 563 (6th Cir.2001) (noting, in the Fourth Amendment context, that “[t]he question of whether a belief is reasonable is one we review de novo, since the reasonableness test is objective, not subjective”).
citation_b.signal: no signal
citation_b.identifier: 918 F.2d 90, 94
citation_b.parenthetical: applying de novo review to whether the appellant had a "reasonable basis" for not treating the individuals in question as employees
citation_b.sentence: Id. at 2885. Whether Peno Trucking can satisfy the “reasonable basis” requirement of § 530 is a question of law that we review de novo. See Spicer Accounting v. United States, 918 F.2d 90, 94 (9th Cir.1990) (applying de novo review to whether the appellant had a “reasonable basis” for not treating the individuals in question as employees); cf. United States v. Talley, 275 F.3d 560, 563 (6th Cir.2001) (noting, in the Fourth Amendment context, that “[t]he question of whether a belief is reasonable is one we review de novo, since the reasonableness test is objective, not subjective”).