Medical Emergency Care Associates, S.C., An Illinois Corporation - Page 11

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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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