Service Employees International Union - Page 13

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               Petitioner is not entitled to exemption from income tax                
               pursuant to IRC �501, this [Court] has jurisdiction to                 
               determine the amount of income tax to which the                        
               organization is subject, including the imposition of                   
               penalties.  Florida Hospital Trust Fund v.                             
               Commissioner, * * * 103 T.C. 140 (1994).                               
          The issue in the present cases is not whether this Court has                
          jurisdiction over different aspects of petitioners’ tax status,             
          but whether we have jurisdiction over the section 6652(c)(1)                
          penalty.  None of the above-listed instances of jurisdiction                
          relates to the penalty at issue.                                            
               In Henry Randolph Consulting v. Commissioner, 112 T.C. 1               
          (1999), the taxpayer made an argument similar to petitioners’.              
          In that case, the Commissioner determined that the taxpayer’s               
          workers were classified as employees for the purposes of Federal            
          employment taxes under section 7436 and assessed employment taxes           
          against the taxpayer.  Id. at 2-3.  The taxpayer filed a petition           
          with the Tax Court contesting the employment taxes as assessed,             
          and the Commissioner filed a motion to dismiss for lack of                  
          jurisdiction.  Id. at 1-3.  The Tax Court is expressly given                
          jurisdiction to review the classification of workers as employees           
          under section 7436(a), but at the time the case was filed, the              
          Court did not have jurisdiction over employment taxes.7  See id.            
          at 13-14.  The taxpayer argued that, on grounds of judicial                 

               7  Sec. 7436(a) has since been amended by the Consolidated             
          Appropriations Act, 2001, Pub. L. 106-554, sec. 314(f), 114 Stat.           
          2763A-643 (2000) to confer jurisdiction to determine “the proper            
          amount of employment tax.”                                                  

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