Henry Randolph Consulting - Page 14





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          jurisdiction under section 7436 to decide the amounts of                     
          employment tax due.  Thus, we conclude that section 7436(c) does             
          not provide, or imply that we have, jurisdiction to decide the               
          amount of employment tax due in a case arising under section                 
          7436.                                                                        
               4.   Conclusion Based on the Text of Section 7436                       
               Petitioner contends that if we read section 7436(a), (c),               
          and (d) together, section 7436 provides jurisdiction to decide               
          amounts of employment tax liability.  We disagree.  We see no                
          difference in the meaning of section 7436 whether each subsection            
          is analyzed separately or the entire section is analyzed as a                
          whole.  Based on the text of section 7436(a), (c), and (d) we                
          conclude that we lack jurisdiction to decide the amounts of tax              
          due in cases arising under section 7436.                                     
          B.   Legislative History                                                     
               Petitioner contends that the legislative history of section             
          7436 shows that Congress intended for us to have jurisdiction to             
          decide amounts of employment tax liability.  We disagree.                    
               Nothing in the legislative history conflicts with our                   
          construction of section 7436.  The House and Senate committee                
          reports accompanying enactment of section 7436 use the same terms            
          to describe our jurisdiction as appear in section 7436(a).  Both             
          reports said that Congress intended to create jurisdiction for us            
          to decide certain employment status disputes, and neither report             
          states that we have jurisdiction to decide amounts in dispute.               




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