Mars's Contractors, Inc., A Florida Corporation - Page 4

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          employment tax issues in some instances, we have jurisdiction in            
          the present case.  Respondent counters that this is not a case              
          involving redetermination of employment status.                             
               This Court is a court of limited jurisdiction, and we may              
          exercise our jurisdiction only to the extent authorized by                  
          Congress.  Sec. 7442.  The Court’s jurisdiction over collection             
          matters under section 6330(d)(1) is limited to situations where             
          the Court has jurisdiction over the “underlying tax liability”.             
          We read “underlying tax liability” in section 6330(d)(1)(B) to be           
          case specific.  Our jurisdiction in employment tax matters is               
          likewise limited, and petitioner concedes that we would lack                
          jurisdiction under section 7436 to address the merits of the                
          employment tax and penalties which respondent is attempting to              
          collect.  Because we do not have jurisdiction over the underlying           
          tax liability in this case, we do not have jurisdiction over the            
          related collection action.  See Moore v. Commissioner, 114 T.C.             
          171 (2000); see also Gorospe v. Commissioner, ___ F.3d ___ (9th             
          Cir. 2006).                                                                 

               2(...continued)                                                        
                    of the Revenue Act of 1978 with respect to                        
                    such an individual,                                               
               upon the filing of an appropriate pleading, the Tax                    
               Court may determine whether such a determination by the                
               Secretary is correct and the proper amount of                          
               employment tax under such determination.  Any such                     
               redetermination by the Tax Court shall have the force                  
               and effect of a decision of the Tax court and shall be                 
               reviewable as such.                                                    




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