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Respondent argues that the underlying tax liability in
question is employment taxes and that this Court’s lack of
jurisdiction over the underlying tax liability negates our
jurisdiction under section 6330(d)(1)(B). Petitioner counters
that this Court does have jurisdiction to review the status of
employees pursuant to section 7436 and reasons that we do have
jurisdiction of the underlying tax liability in question.
However, petitioner concedes that the employment tax liabilities
which are the subject of respondent’s collection efforts do not
involve the redetermination of the employment status of
individuals.
The issue before us is whether we have jurisdiction to
review respondent’s determination regarding collection action of
employment tax liabilities. As explained in more detail below,
because this Court does not have jurisdiction of the underlying
tax liability, respondent’s motion will be granted.
Background
On May 10, 2005, respondent issued a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330
(notice of determination). The notice of determination sustained
a proposed notice of levy attempting to collect employment tax
liabilities and penalties related to Forms 941, Employer’s
1(...continued)
effect at all relevant times.
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Last modified: May 25, 2011