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We disagree. Each of the references in section 7436(d) to
deficiency procedures can be read to have a rational purpose even
if we lack jurisdiction over the amounts in dispute in section
7436 cases. The following chart briefly describes each provision
listed in section 7436(d), and states how the principle of each
listed section could apply to a section 7436 case even if we lack
jurisdiction to decide amounts of tax due.
Provisions Listed In Possible Application Of Principles
Sec. 7436(d) Of That Section To Sec. 7436
Sec. 6213(a). The The Commissioner may not assess
Commissioner may not assess employment tax during the time
tax for the years in issue that the taxpayer may file a
during the time a taxpayer petition under section 7436 in
may file a petition or this Court, and, if a petition is
while we have jurisdiction. filed, until the decision is
final.
Sec. 6213(b). The The Commissioner may assess tax
Commissioner may assess tax relating to worker classification
related to mathematical issues or mathematical errors on a
errors on a return, refund return, refund adjustments, or any
adjustments, or any amount amount paid, and a taxpayer may
paid. A taxpayer may ask ask the Commissioner to abate the
the Commissioner to abate assessment.
assessment of mathematical
or clerical errors.
Sec. 6213(c). The The Commissioner shall assess and
Commissioner shall assess collect tax related to worker
and collect tax if the classification issues if the
taxpayer does not timely taxpayer does not timely file a
file a petition. petition under sec. 7436.
Sec. 6213(d). A taxpayer The taxpayer may consent to
may consent to an assessment of employment tax.
assessment.
Sec. 6213(f)(1). The time The time to file a petition under
to file a petition is section 7436 is suspended if the
suspended if a taxpayer taxpayer seeks relief under title
files for bankruptcy under 11.
title 11 of the U.S. Code.
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Last modified: May 25, 2011