Charlotte's Office Boutique, Inc. - Page 20

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          concerning worker classification.7  See Evans Publg. Inc. v.                
          Commissioner, 119 T.C. 242, 244 (2002); Henry Randolph Consulting           
          v. Commissioner, 112 T.C. 1 (1999).  It is the Commissioner’s               
          determination of worker classification that provides the                    
          predicate for our jurisdiction under section 7436(a), and the               
          ultimate merits of that determination do not affect our                     
          jurisdiction.  Neely v. Commissioner, supra at 290 n.8.  Given              
          that the Commissioner in this case has determined that Ms. Odell            
          is petitioner’s employee as to the disputed payments, and that              
          petitioner owes employment taxes and additions to tax with                  
          respect thereto, we conclude that we have jurisdiction over all             
          the years included in the notice of determination.  As to 1996,             


               7 Sec. 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                        
                         (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.                                                    




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