Ewens and Miller, Inc. - Page 9
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schedule accompanying the Notice of Determination. In keeping
with our decision in Henry Randolph Consulting v. Commissioner,
112 T.C. 1 (1999) (holding that we did not have jurisdiction
regarding employment tax liabilities), prior to trial we granted
respondent’s motion to dismiss for lack of jurisdiction as to the
amounts of employment taxes and related penalties.
This case was tried prior to Congress’s amendment of section
7436(a) that provided this Court with jurisdiction to decide the
correct amounts of employment taxes which relate to the
Secretary’s determination concerning worker classification.
Community Renewal Tax Relief Act of 2000 (CRTRA), Pub. L. 106-
554, sec. 314(f), 114 Stat. 2763. The amendment to section 7436
was made retroactive to the effective date (August 5, 1997) of
section 7436(a). CRTRA sec. 314(g); Taxpayer Relief Act of 1997,
Pub. L. 105-34, sec. 1454(a), 111 Stat. 1055.
The amendment providing us with jurisdiction regarding the
amount of employment tax does not explicitly state whether we
have jurisdiction to decide the proper amount of additions to tax
and penalties related to employment tax arising from worker
classification or section 530 treatment determinations. This is
an issue of first impression.
Section 6665(a)(2) provides that, except as otherwise
provided, any reference in Title 26 to a tax imposed by Title 26
shall be deemed also to refer to the additions to tax, additional
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