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assessment of the underlying liability is barred. When a
taxpayer disputes the Commissioner’s determination regarding
relief sought pursuant to section 6015(f), the issue we have
jurisdiction to address in a “stand alone” petition under section
6015(e) is whether the Commissioner erroneously denied equitable
relief from an existing joint and several tax liability.
In support of her motion, petitioner cites our opinion in
Neely v. Commissioner, 115 T.C. 287 (2000). In Neely, a taxpayer
invoked our jurisdiction by filing a petition pursuant to section
7436 seeking to review the Commissioner’s adverse determination
of worker classification. One of the issues raised by the
taxpayer in the petition was whether the assessment of taxes
related to the Commissioner’s determination of worker
classification was barred by the period of limitations. Id. at
289. The Commissioner argued that we lacked jurisdiction to
address matters relating to the period of limitations on
assessments in the worker classification context. We disagreed
and explained that section 7436(a) provides the Court with
jurisdiction to determine worker classification and whether a
taxpayer is entitled to “safe harbor” relief.10 Id. at 291.
With respect to the statute of limitations issue, we stated that
10The statute has since been amended giving us the
jurisdiction to also determine “the proper amount of employment
tax under such determination”. Consolidated Appropriations Act,
2001, Pub. L. 106-554, sec. 314(f), 114 Stat. 2763A-643.
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Last modified: May 25, 2011