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Subsequent to the trial in this case, Congress
amended sec. 7436(a), I.R.C., to provide this Court
with jurisdiction to decide the correct amounts of
employment taxes that relate to the Secretary’s
determination concerning worker classification.
Community Renewal Tax Relief Act of 2000 (CRTRA), Pub.
L. 106-554, sec. 314(f), 114 Stat. 2763. The amendment
to sec. 7436, I.R.C., was made retroactive to the
effective date of sec. 7436(a), I.R.C. CRTRA sec.
314(g).
Held: pursuant to sec. 7436(a), I.R.C., this
Court has jurisdiction over additions to tax and
penalties found in subtitle F, chapter 68, including
deciding the proper amounts of such additions to tax
and penalties, related to taxes imposed by subtitle C
with respect to worker classification or sec. 530
treatment determinations.
Held, further, The CPWs, BWs, and OSWs are
employees of P pursuant to sec. 3121(d)(2), I.R.C.,
because they were common law employees.
Held, further, the RDs are employees of P pursuant
to sec. 3121(d)(3)(A), I.R.C., because they were
statutory employees.
Held, further, P is not entitled to relief
pursuant to sec. 530 of the Revenue Act of 1978, Pub.
L. 95-600, 92 Stat. 2763, 2885.
Roger Miller (an officer), for petitioner.
Denise G. Dengler, for respondent.
VASQUEZ, Judge: This case is before the Court on a petition
for redetermination of a Notice of Determination Concerning
Worker Classification Under Section 7436 (Notice of
Determination). Unless otherwise indicated, all section
references are to the Internal Revenue Code in effect for the
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