Tax Court Opinion in K. Slaughter v. Commissioner, TC Memo 2019-65.

Author K. Slaughter (Karin Slaughter) loses against the Internal Revenue Service in a case concerning the question of whether compensation for use of her personal image and “branding” was subject to self-employment taxes. The United States Tax Court determined that she was liable for self-employment taxes on this income and was subject to accuracy-related penalties for the understatement of tax on her 2010 and 2011 tax years.