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asserts that the Court’s jurisdiction under section 7436(a) is
narrowly drawn to reach only those cases where a taxpayer asserts
that an individual performing services for the taxpayer is a
nonemployee and respondent has determined that the individual is
an employee.
We disagree with the parties that we lack jurisdiction over
1996 through 1998. It is well settled that a Court may proceed
in a case only if it has jurisdiction and that the question of
jurisdiction may be raised at any time, even after the case has
been tried and briefed. Neely v. Commissioner, 115 T.C. 287, 290
(2000). It is also well settled that jurisdiction cannot be
conferred upon a Court by the agreement of the parties. Naftel
v. Commissioner, 85 T.C. 527, 530 (1985). Where, as here, the
parties agree that we lack jurisdiction, that agreement is not
dispositive as well.
Generally, in the setting of employment taxes, we have
jurisdiction under section 7436(a) to determine: (1) Whether an
individual providing services to a person is that person’s
employee for purposes of Subtitle C; (2) whether the person, if
in fact an employer, is entitled to relief under section 530 of
the Revenue Act of 1978; and (3) the correct amounts of
employment taxes which relate to the Commissioner’s determination
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