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amounts of assessment to which respondent proposed that
petitioner agree.
Petitioner filed a petition seeking our review of
respondent's notice of determination. In it, petitioner contends
that petitioner's service providers are not employees; petitioner
is entitled to treatment under section 530(a) of the Revenue Act
of 1978, Pub. L. 95-600, 92 Stat. 2763, 2855; respondent's
computation of proposed employment tax and income tax withholding
due is incorrect; and, if respondent's determinations are
sustained, the correct liabilities can be recomputed under Rule
155. Petitioner also contends that the notice of determination
is void because, in the notice, respondent did not identify the
individuals whose worker classification was being determined.
Respondent filed a motion to dismiss for lack of jurisdiction as
to the amounts of tax respondent proposed to assess. Respondent
also moved to strike from the petition petitioner's claim that,
if respondent's determinations are sustained, the correct
liabilities can be recomputed under Rule 155.
Discussion
The parties dispute whether we have jurisdiction under
section 74362 to decide the amounts of tax for which petitioner
2 Sec. 7436 was added to the Internal Revenue Code by sec.
1454(a) of the Taxpayer Relief Act of 1997, Pub. L. 105-34, 111
Stat. 788, 1055, effective Aug. 5, 1997. Before enactment of
sec. 7436, the Tax Court lacked jurisdiction to decide worker
classification disputes arising under subtitle C of the Code.
See secs. 6211-6213. Before the enactment of sec. 7436, judicial
review of IRS assessment of employment taxes or related penalties
was available only if a taxpayer paid a divisible part of the
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