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decision on worker classification issues will facilitate a final
resolution of the controversy.
E. Whether the Attachment of a Consent To Assess Tax to the
Notice of Determination Conflicts With Respondent's
Contention That We Lack Jurisdiction To Decide the Amount of
Employment Tax Due
Petitioner points out that respondent attached a calculation
of the amount of tax that petitioner owes to the notice of
determination and contends that this is inconsistent with
respondent's position that we lack jurisdiction to decide amounts
of employment tax due. Respondent contends that the calculation
to which petitioner refers is included only to show whether
petitioner may elect the small case procedures under section
7436(c). Respondent's explanation is reasonable; a calculation
of amounts due is necessary if the small case procedures are to
apply for cases in which up to $10,000 ($50,000 after July 22,
1998) is in dispute. The notice of determination and attachments
thereto do not create jurisdiction not otherwise provided by
statute to decide whether the amount of tax proposed to be
assessed is correct.
F. Conclusion
We conclude that we lack jurisdiction under section 7436 to
decide the amount of petitioner's employment tax liability for
the periods in issue. For the foregoing reasons, we will grant
respondent's motion to dismiss for lack of jurisdiction and to
strike.
An appropriate order
will be issued.
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