- 7 -
individuals and additional amounts raised by the Commissioner in
the answer.4 The Court ordered the parties to brief this
jurisdictional issue.
Discussion
I. Jurisdiction
It is well settled that the Tax Court is a court of limited
jurisdiction, and we may exercise our jurisdiction only to the
extent authorized by Congress. Commissioner v. Gooch Milling &
Elevator Co., 320 U.S. 418 (1943); Naftel v. Commissioner, 85
T.C. 527, 529 (1985). The question of the Court’s jurisdiction
is fundamental and must be addressed when raised by a party or on
the Court’s own motion. Naftel v. Commissioner, supra at 530.
If we find that we do not properly have jurisdiction to consider
an issue, then we may not decide the issue despite the choice of
the Tax Court as a forum to settle the dispute. Id.
A. Additional Individuals and Additional Amounts
Section 7436(a) provides:
SEC. 7436(a). Creation of Remedy.--If, in
connection with an audit of any person, there is an
actual controversy involving a determination by the
Secretary as part of an examination that--
(1) one or more individuals performing
services for such person are employees of such
person for purposes of subtitle C, or
4 The individuals and additional amounts are related to the
taxpayer and taxable periods contained in the notice of
determination.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011