-20-
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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