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of sections 6213(a), (b), (c), (d) and (f), 6214(a), 6215,
6503(a), 6512, and 7481 are applicable in a proceeding brought
under section 7436 as if the Secretary’s notice of determination
were a notice of deficiency.
We previously examined the parameters of our jurisdiction
under section 7436 in Henry Randolph Consulting v. Commissioner,
112 T.C. 1 (1999). The taxpayer in that case contested not only
the Commissioner’s determination that various services providers
were employees for employment tax purposes, but also the amounts
of the employment taxes that were set out on schedules attached
to the Commissioner’s notice of determination. After analyzing
the provisions of section 7436 as well as its legislative
history, we concluded that the only grant of jurisdiction within
the section is found in section 7436(a). See Henry Randolph
Consulting v. Commissioner, supra at 4-6, 8. We further
concluded that jurisdiction granted by section 7436(a) is limited
to making the two determinations expressly set forth therein;
i.e., (1) proper classification of service providers and (2)
application of the safe harbor under section 530 of the Revenue
Act of 1978. See id. at 4-5. Accordingly, we held that we
9(...continued)
such an individual,
upon the filing of an appropriate pleading, the Tax
Court may determine whether such a determination by the
Secretary is correct. Any such redetermination by the
Tax Court shall have the force and effect of a decision
of the Tax Court and shall be reviewable as such.
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