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employees of the company for purposes of Federal employment taxes
under Subtitle C (Employment Taxes and Collection of Income Tax)
of the Internal Revenue Code, and (2) petitioner was not entitled
to “safe harbor” relief provided by section 530 of the Revenue
Act of 1978, Pub. L. 95-600, 92 Stat. 2763, 2885. Respondent
attached to the notice of determination a schedule detailing the
proposed additional employment taxes.6 Respondent also asserted
a section 6663 fraud penalty with respect to such additional
taxes.
Petitioner filed with the Court a timely petition seeking
our review of the notice of determination pursuant to section
7436. The notice was issued after the expiration of the general
3-year period of limitations on assessment as set forth in
section 6501(a). No consents extending the period of limitations
have been executed.
6 In his petition, petitioner disputed the amounts of the
employment taxes and penalties that were set forth on the
schedule accompanying the notice of determination. We previously
granted respondent’s motion to dismiss in part for lack of
jurisdiction as to the amounts of employment taxes and related
penalties, in keeping with our decision in Henry Randolph
Consulting v. Commissioner, 112 T.C. 1 (1999). Subsequent to our
granting of respondent’s motion, Congress amended sec. 7436(a) to
provide the Tax Court with jurisdiction to determine the correct
amounts of employment taxes that relate to the Secretary’s
determination concerning worker classification. See Community
Renewal Tax Relief Act of 2000 (CRTRA), Pub. L. 106-554, sec.
314(f), 114 Stat. 2763. This amendment was made retroactive to
the effective date of sec. 7436(a). See id. sec. 314(g).
Accordingly, we have since vacated our prior order to dismiss in
part for lack of jurisdiction as to the amounts of employment
taxes relating to respondent’s determination concerning worker
classification.
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