James E. Anderson and Cheryl J. Latos - Page 26

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          explicitly provided by section 31.3121(b)(20)-1(a), Employment              
          Tax Regs., and implicitly provided by section 3121(b)(20) itself.           
          Respondent interprets the term “depends solely” in the regulation           
          to mean that section 3121(b)(20) excludes from “employment”                 
          services performed for any additional payment that does not                 
          depend on the amount of the catch.  Respondent interprets the               
          term “proceeds” to include proceeds after subtraction of                    
          operating expenses.  We agree with respondent.                              
               Statutory construction begins with the language of the                 
          relevant statute.  Consumer Prod. Safety Commn. v. GTE Sylvania,            
          Inc., 447 U.S. 102, 108 (1980); Fincher v. Commissioner, 105 T.C.           
          126, 133-134 (1995).  We may use legislative history to clarify             
          an ambiguous statute.  Patterson v. Shumate, 504 U.S. 753, 761              
          (1992); Canada Life Assurance Co. v. Converium Ruckversicherung             
          (Deutschland) AG, 335 F.3d 52, 57 (2d Cir. 2003); Fincher v.                
          Commissioner, supra; City of New York v. Commissioner, 103 T.C.             
          481, 489 (1994), affd. 70 F.3d 142 (D.C. Cir. 1995).  When a                
          statute is ambiguous, the Court must find the interpretation that           
          can most fairly be said to be embedded in the statute, in the               
          sense of being most harmonious with its scheme and with the                 
          general purposes that Congress manifested.  NLRB v. Lion Oil Co.,           
          352 U.S. 282, 297 (1957).  Reports by the Senate Committee on               
          Finance are an authoritative source for legislative intent.                 
          Thornburg v. Gingles, 478 U.S. 30, 44 (1986); Garcia v. United              






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