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case has been tried and briefed. See Romann v. Commissioner, 111
T.C. 273, 280 (1998); Normac, Inc. & Normac Intl. v.
Commissioner, 90 T.C. 142, 146-147 (1988); Brown v. Commissioner,
78 T.C. 215, 218 (1982). Although the parties agreed at trial
that the Court had jurisdiction to decide the issues relating to
the period of limitations on assessment in this case,
jurisdiction cannot be conferred upon the Court by agreement.
See Naftel v. Commissioner, 85 T.C. 527, 530 (1985).
Through his timely filed petition in response to
respondent’s notice of determination, petitioner invoked the
Court’s jurisdiction under section 7436. Section 7436(a) confers
upon this Court jurisdiction to determine whether service
providers are employees or independent contractors for purposes
of Subtitle C and whether section 530 of the Revenue Act of 1978
applies.9 Section 7436(d) further provides that the “principles”
9 Sec. 7436(a) provides:
SEC. 7436. PROCEEDINGS FOR DETERMINATION OF EMPLOYMENT
STATUS.
(a) Creation of Remedy.–-If, in connection with an
audit of any person, there is an actual controversy
involving a determination by the Secretary as part of
an examination that–-
(1) one or more individuals performing
services for such person are employees of
such person for purposes of subtitle C, or
(2) such person is not entitled to the
treatment under subsection (a) of section 530
of the Revenue Act of 1978 with respect to
(continued...)
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