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Quarterly Federal Tax Return, filed for the quarters ending
September 30, 1999, and June 30 and September 30, 2002. The
amounts involved do not arise because of the determination of
employment status as described in section 7436. Rather,
petitioner’s primary contentions relate to penalties.
On June 16, 2005, petitioner filed a timely petition seeking
a review of respondent’s notice of determination. On July 29,
2005, respondent filed a motion to dismiss for lack of
jurisdiction. A hearing on respondent’s motion, at which both
counsel for petitioner and counsel for respondent appeared, was
held on December 12, 2005, in Miami, Florida.
Discussion
Petitioner asserts that this Court has jurisdiction of
employment tax issues involving employment status under section
7436.2 Petitioner reasons that because we have jurisdiction of
2Sec. 7436(a) provides:
SEC. 7436. PROCEEDINGS FOR DETERMINATION OF EMPLOYMENT
STATUS
(a) Creation of Remedy.--If, in connection with
an audit of any person, there is an actual controversy
involving a determination by the Secretary as part of
an examination that--
(1) one or more individuals performing
services for such person are employees of
such person for purposes of subtitle C, or
(2) such person is not entitled to the
treatment under subsection (a) of section 530
(continued...)
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