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Next, we consider whether our interpretation of section 7436
is altered by (1) its legislative history, (2) a comparison of
section 7436 to provisions authorizing us to issue declaratory
judgments (sections 7428, 7476, 7477, 7478, and 7479), (3) the
fact that respondent attached a proposed consent to assess
employment tax due to the notice, or (4) petitioner's contention
that it would be illogical to provide jurisdiction over worker
classification issues without providing jurisdiction to decide
the amounts of employment tax and income tax withholding
liability, e.g., from the standpoint of convenience of the
parties or judicial economy.
A. Section 7436
1. Section 7436(a)
We may only exercise jurisdiction that is expressly
permitted or provided by statute. Trost v. Commissioner, 95 T.C.
560, 565 (1990); Judge v. Commissioner, 88 T.C. 1175, 1180-1181
(1987). Section 7436(a)4 expressly grants jurisdiction to this
4 Sec. 7436(a) provides:
SEC. 7436. PROCEEDINGS FOR DETERMINATION OF EMPLOYMENT
STATUS
(a) Creation of Remedy.--If, in connection with an
audit of any person, there is an actual controversy
involving a determination by the Secretary as part of
an examination that--
(1) one or more individuals performing
services for such person are employees of
such person for purposes of subtitle C, or
(2) such person is not entitled to the
(continued...)
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