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Sec. 6214(a). We have We may decide worker
jurisdiction to redetermine classification claims raised by
a deficiency in an amount the Commissioner that are not
which is greater than the included in the notice of
amount stated in the notice determination (e.g., a claim
of deficiency. regarding the status of additional
persons alleged to be employees)
if such claims relate to the
taxpayer and taxable periods in
the notice of determination.
Sec. 6512(b). The The Commissioner shall recognize
Commissioner shall credit the status of workers as decided
or refund to the taxpayer by the Tax Court. If the
any overpayment of tax when Commissioner fails to do so within
our decision becomes final. 120 days after the decision of the
We have jurisdiction to Tax Court becomes final, then we
decide a taxpayer's motion may issue an order requiring the
to require the Commissioner Commissioner to do so.
to refund an overpayment of
tax if the motion is filed
more than 120 days after
the decision becomes final.
Secs. 6215 and 6503. The running of the time to assess
Certain circumstances employment tax is suspended while
suspend the running of the a section 7436 case is pending and
time to assess tax (e.g., resumes when our decision is
when the Commissioner mails final. The Commissioner's
a notice of deficiency), or authority to assess employment tax
cause it to resume running. resumes when the bar to assessment
The Commissioner may assess is lifted and the running of the
the deficiency that we time to assess resumes.
redetermine after our
decision is final and
require the taxpayer to pay
that amount on notice and
demand.
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Last modified: May 25, 2011