Evelyn B. Block - Page 10




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          “Once our jurisdiction has been properly invoked in a case, we              
          require no additional jurisdiction to render a decision with                
          respect to such an affirmative defense.”  Id. at 292.  Thus, we             
          held that where the parties were properly before the Court in an            
          action brought under section 7436, the Court had jurisdiction to            
          decide whether the period of limitations barred an assessment               
          based on respondent’s worker classification determination.  Id.             
          at 292-293.                                                                 
               Neely is distinguishable.  In Neely, we reasoned that where            
          the Court had jurisdiction to review the Commissioner’s                     
          preassessment determination of worker classification, we likewise           
          had jurisdiction to determine whether the Commissioner was barred           
          from assessing employment taxes by the expiration of the period             
          of limitations.  Section 7436(a) granted us jurisdiction to                 
          “determine whether such a [worker classification] determination             
          by the Secretary is correct”.  Like the deficiency procedures,              
          the procedure set forth in section 7436 provides a preassessment            
          forum for employment tax issues.  In a preassessment proceeding             
          it is logical to decide whether the proposed assessment is barred           
          by the statute of limitations, and it is clear that we have                 
          jurisdiction in a deficiency proceeding to decide whether                   
          assessment of the deficiency is barred by the statute of                    
          limitations.  See Woods v. Commissioner, 92 T.C. 776 (1989);                
          Worden v. Commissioner, T.C. Memo. 1994-193; Ruff v.                        






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