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to require timely filing, Congress would have included explicit
language in section 530 permitting a taxpayer who files
delinquent returns to qualify for relief.
In addition to Congressional intent, respondent points to
his own longstanding interpretation of section 530(a)(1)(B) in
Rev. Proc. 85-18, 1985-1 C.B. 518. Rev. Proc. 85-18 states that
relief under section 530(a)(1) will not be granted if Form 1099
has not been timely filed for each worker for any period after
December 31, 1978.
Respondent argues that if Congress disagreed with
respondent’s position in Rev. Proc. 85-18, Congress would have
amended section 530(a)(1)(B) to allow delinquent filing.
Respondent claims that when Congress was considering amendments
to section 530 as part of the Small Business Job Protection Act
of 1996, Pub. L. 104-188, sec. 1122, 110 Stat. 1755, 1766, it was
aware of Rev. Proc. 85-18 and respondent’s positions stated
therein with respect to section 530 relief. Rev. Proc. 85-18 is
referenced in the legislative history of the 1996 amendments to
section 530. See, e.g., S. Rept. 104-281, at 24 n.38 (1996)
(citing Rev. Proc. 85-18). Respondent argues that where Congress
disagreed with respondent’s interpretation of section 530,
Congress amended the statute. For example, in the explanation of
the 1996 amendments to section 530, the Senate Report states that
“a worker does not have to otherwise be an employee of the
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