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a closing conference after respondent issued a 30-day letter to
petitioner.
On July 28, 2004, respondent sent petitioner the Notice of
Determination of Worker Classification informing petitioner (1)
that the examined workers were employees, (2) that petitioner was
not entitled to relief under section 530(a) of the Revenue Act of
1978, Pub. L. 95-600, 92 Stat. 2885, as amended, and (3) that
petitioner owed additional employment taxes and additions to tax
under section 6651(f). Petitioner then timely filed a petition
with this Court under section 7436 alleging, among other things,
(1) that the workers cited in respondent’s notice of
determination were not employees of petitioner, (2) that the
period of limitations for the assessment of taxes referred to in
respondent’s notice of determination had expired, and (3) that
petitioner’s failure to file employment tax returns was not
fraudulent.
OPINION
I. Jurisdiction
At the outset, we briefly address petitioner’s contention
that this Court lacks jurisdiction.2 Under section 7436(a), this
2Petitioner also offers several frivolous arguments
challenging respondent’s notice of determination. We decline to
parse through the specifics of petitioner’s arguments
characteristic of tax-protester rhetoric because doing so might
suggest that petitioner’s arguments possess some degree of
colorable merit. See Crain v. Commissioner, 737 F.2d 1417 (5th
(continued...)
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