- 5 -
875 F.2d 1396 (9th Cir. 1989). Petitioner argues that none of
the cases cited by respondent are on point, but petitioner has
cited no case that held invalid a notice analogous to the notice
in issue here.
Petitioner relies on ipse dixit and on the bald assertion
that "the statutory scheme in this case is clear and Respondent
has manifestly violated it." We are not persuaded. The
statutory scheme provides to taxpayers a remedy not previously
available, to wit, an opportunity to have employment status
disputes resolved in this Court. See Randolph Consulting I,
supra at 9-10. As in other cases within our jurisdiction, the
notice of that determination is the taxpayer's "ticket to the Tax
Court". The notice sent to petitioner is the "Notice of
Determination Concerning Worker Classification Under Section
7436" that permits the taxpayer to seek relief in this Court. It
specifically states that the determination described in section
7436 has been made. As we held in Randolph Consulting I, we do
not have jurisdiction to determine the amount of taxes owing. In
any event, attachments to the notice sent to petitioner
calculated the amounts to be assessed. The failure to attach the
list of named individuals that respondent determined to be
employees is not incurable. It was cured in this instance by the
attachment to the Answer, and no prejudice to petitioner can be
asserted plausibly.
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