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Court (if certain conditions are met) to decide whether service
providers are employees or independent contractors for purposes
of subtitle C (Employment Taxes and Collection of Income Tax),
and whether section 530 of the Revenue Act of 1978 applies.
Section 7436(a) does not expressly give us jurisdiction to decide
any other matter, such as the amount of a taxpayer's employment
tax liability that results from respondent's worker
classification determination. This contrasts with our deficiency
jurisdiction under section 6213, which expressly permits us to
redetermine the "amount" of a deficiency in cases involving
income, gift, estate, or certain other taxes, albeit not
including employment taxes. Sec. 6211(a). Section 7436(a) more
closely parallels our authority to make declaratory judgments
(sections 7428, 7476, 7477, 7478, and 7479). Those provisions
each specify a subject matter, but do not state that we may
decide the amount of tax due. See paragraph C, below, for a
comparison of section 7436 with the declaratory judgment
provisions. Also, the last sentence of section 7436(a) makes our
redetermination reviewable as a decision. This provision would
be unnecessary if we were redetermining a deficiency. Cf. sec.
4(...continued)
treatment under subsection (a) of section 530 of
the Revenue Act of 1978 with respect to such an
individual,
upon the filing of an appropriate pleading, the Tax
Court may determine whether such a determination by the
Secretary is correct. Any such redetermination by the
Tax Court shall have the force and effect of a decision
of the Tax Court and shall be reviewable as such.
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Last modified: May 25, 2011