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limits the time to file a petition in the Tax Court; and (5)
after stating the prerequisites for the type of determination,
section 7436 and the declaratory judgment provisions state:
"upon the filing of an appropriate pleading, the Tax Court may"
decide a specified issue or issues, without specific reference to
the amount of tax liability that results from that decision.
Petitioner is right that section 7436 differs in some ways
from the declaratory judgment provisions. However, we agree with
respondent that section 7436 is more like the declaratory
judgment provisions, which specify a subject matter over which we
have jurisdiction, but do not state that we may decide the amount
of tax due. This contrasts with our deficiency jurisdiction
under section 6213, under which we may redetermine the "amount"
of tax due. Sec. 6211(a). Thus, a comparison of the declaratory
judgment provisions with section 7436 supports our conclusion
that section 7436 does not provide jurisdiction to decide amounts
of employment tax due.
D. Whether It Would Be Illogical To Give Us Jurisdiction To
Decide Worker Classification Status Without Jurisdiction To
Decide Amounts of Tax Due
Petitioner contends that it would be illogical to give us
jurisdiction to decide worker classification issues without
jurisdiction to decide amounts of tax due. Petitioner points out
that if we lack jurisdiction to decide amounts of employment tax
due, a taxpayer would be required to go to a second judicial
forum to dispute those amounts. Petitioner contends that
limiting our jurisdiction violates logic and public policy (e.g.,
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