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amounts, and penalties provided by chapter 68 of subtitle F. The
section 6656 penalty is found in chapter 68 of subtitle F and
applies in the case of a failure to deposit by the date
prescribed therefor “any amount of tax imposed by this title”
(i.e., Title 26). Section 7436(e) provides that the term
“employment tax” means any tax imposed by subtitle C. Section
7436(e) does not exclude additions to tax or penalties from the
definition of employment tax.
Therefore, we hold that we do have jurisdiction over
additions to tax and penalties found in chapter 68 of subtitle F
(sections 6651 through 6751), including deciding the proper
amount of such additions to tax and penalties, related to taxes
imposed by subtitle C with respect to worker classification or
section 530 treatment determinations.
II. Employees v. Independent Contractors
Respondent’s determinations are presumptively correct, and
petitioner bears the burden of proving that those determinations
are erroneous. Rule 142(a); Welch v. Helvering, 290 U.S. 111,
115 (1933). This principle applies to the Commissioner’s
determination that a taxpayer’s workers are employees. Boles
Trucking, Inc. v. United States, 77 F.3d 236, 239-240 (8th Cir.
1996). If an employer-employee relationship7 exists, its
7 Secs. 31.3121(d)-1(c)(2), 31.3306(i)-1(b), Employment Tax
Regs., define an employer-employee relationship as follows:
(continued...)
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