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(2) such person is not entitled to the
treatment under subsection (a) of section 530 of
the Revenue Act of 1978 with respect to such an
individual,
upon the filing of an appropriate pleading, the Tax
Court may determine whether such a determination by the
Secretary is correct and the proper amount of
employment tax under such determination. Any such
redetermination by the Tax Court shall have the force
and effect of a decision of the Tax Court and shall be
reviewable as such.
Section 7436(d)(1) provides:
SEC. 7436(d). Special Rules.--
(1) Restrictions on Assessment and
Collection Pending Action, Etc.--The
principles of subsections (a), (b), (c), (d),
and (f) of section 6213, section 6214(a),
section 6215, section 6503(a), section 6512,
and section 7481 shall apply to proceedings
brought under this section in the same manner
as if the Secretary’s determination described
in subsection (a) were a notice of
deficiency.
Section 6214(a) provides:
SEC. 6214(a). Jurisdiction as to Increase of
Deficiency, Additional Amounts, or Additions to the
Tax.--Except as provided by section 7463 [regarding
disputes involving $50,000 or less], the Tax Court
shall have jurisdiction to redetermine the correct
amount of the deficiency even if the amount so
redetermined is greater than the amount of the
deficiency, notice of which has been mailed to the
taxpayer, and to determine whether any additional
amount, or any addition to the tax should be assessed,
if claim therefor is asserted by the Secretary at or
before the hearing or a rehearing.
In Henry Randolph Consulting v. Commissioner, 112 T.C. 1
(1999), while rejecting the taxpayer’s claim that section 7436(d)
gave us jurisdiction to decide the amount of employment tax
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Last modified: May 25, 2011