On July 13, 2021, the Tax Court issued a Memorandum Opinion in the case of Blossom Day Care Centers Inc. v. Commissioner (T.C. Memo. 2021-86). The issues presented in Blossom Day Care Centers Inc. v. Commissioner were whether: (1) the day care’s corporate officers should be legally classified as employees of petitioner such that petitioner is liable for employment tax (FICA) and unemployment tax (FUTA); (2) petitioner was liable for FICA and FUTA taxes; (3) petitioner was liable for a failure to deposit penalty under IRC § 6656; and (4) petitioner was liable for accuracy-related penalties under IRC § 6662(a). Hackers in Oklahoma The petitioner, Blossom Day Care Centers, Inc. was an Oklahoma corporation, originally incorporated in 1986, with its principal place of business in Tulsa and its principal line of business watching over little snot-goblins whilst their parents wiled away their days in the drudgery of Tulsa matters.  At all…