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7459(c). Thus, based on the text of section 7436(a), we conclude
that we lack jurisdiction to decide the amounts of tax due in
cases arising under section 7436.
2. Section 7436(d)
Section 7436(d)5 provides that "the principles" of sections
6213(a), (b), (c), (d), and (f), 6214(a), 6215, 6503(a), 6512,
and 7481 apply to cases that arise under section 7436. Section
7436(d) does not expressly state that it provides any
jurisdiction. However, petitioner contends that the references
to several deficiency procedure provisions in section 7436(d)
create, or imply that we have, jurisdiction to decide the amount
of its employment tax liability for the periods in issue.
Petitioner also contends that the references in section 7436(d)
are surplusage if we do not have jurisdiction to decide the
amount of employment taxes owed for those years.
5 Sec. 7436(d) provides as follows:
(d) Special Rules.--
(1) Restrictions on assessment and collection
pending action, etc.--The principles of
subsections (a), (b), (c), (d), and (f) of
section 6213, section 6214(a), section 6215,
section 6503(a), section 6512, and section
7481 shall apply to proceedings brought under
this section in the same manner as if the
Secretary's determination described in
subsection (a) were a notice of deficiency.
(2) Awarding of costs and certain
fees.--Section 7430 shall apply to proceedings
brought under this section.
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