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After the petition was filed in this case, Congress amended
section 7436(a) to provide this Court with jurisdiction to
determine the correct amounts of Federal 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. 2763A-643. That
amendment was made retroactive to the effective date of section
7436(a). CRTRA sec. 314(g), 114 Stat. 2763A-643.
The parties filed a Stipulation of Settled Issues setting
forth the proper amount of Federal employment taxes owed by
petitioner in the event we find that Dr. Sadanaga is petitioner’s
employee for purposes of Federal employment taxes (which we do).
The amount so stipulated will be reflected in our decision
document.
To reflect the foregoing,
Decision will be entered
for respondent and in accordance
with the parties’ stipulations
as to amounts.
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Last modified: May 25, 2011