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would be liable if we sustain to any extent respondent's
determination that petitioner's workers are employees and that
petitioner is not entitled to relief under section 530 of the
Revenue Act of 1978.
Petitioner contends that our jurisdiction is provided by
section 7436(a), (c), and (d), and that this result is consistent
with logic and public policy (e.g., the convenience of the
parties and judicial economy). Respondent contends that we lack
jurisdiction under section 7436 to decide amounts of employment
tax due.
To decide this issue, we first consider the following issues
relating to the text of section 7436: (1) Whether section
7436(a) provides jurisdiction over amounts of employment tax due;
and (2) whether jurisdiction over amounts is provided by section
7436(d), which incorporates into section 7436 the principles of
several provisions governing our deficiency jurisdiction, or by
section 7436(c), which makes the small case procedures under
section 7463 available for cases under section 7436 if less than
$10,0003 is in dispute.
2(...continued)
assessment, filed a claim for refund, and filed a refund suit in
Federal district court or the Court of Federal Claims to recover
amounts paid. See sec. 7422; 28 U.S.C. sec. 1291 (1994).
3 Sec. 3103(b)(1) of the IRS Restructuring and Reform Act of
1998, Pub. L. 105-206, 112 Stat. 685, 731, amended sec.
7436(c)(1) to increase the limit from $10,000 to $50,000 per
quarter, effective for proceedings commenced after July 22, 1998.
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