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Court has jurisdiction to determine (1) whether an individual
providing services to a person is that person’s employee for
purposes of subtitle C, (2) whether the person, if in fact an
employer, is entitled to relief under section 530 of the Revenue
Act of 1978, and (3) the correct amount of employment taxes which
relate to the Commissioner’s determination concerning worker
classification. Thus, because respondent has issued a notice of
determination that the individuals in question were petitioner’s
employees and that petitioner owes employment taxes and additions
to tax with respect thereto, we have jurisdiction to hear
petitioner’s challenge to respondent’s determination.
II. Period of Limitations
Petitioner next argues that the notice of determination is
invalid because it was sent after the expiration of the period of
limitations.
Section 6501(a) provides: “Except as otherwise provided in
this section, the amount of any tax imposed by this title shall
be assessed within 3 years after the return was filed (whether or
not such return was filed on or after the date prescribed)”.
However, if the taxpayer fails to file a return, the Commissioner
may assess the tax at any time. Sec. 6501(c)(3).
2(...continued)
Cir. 1984). To the extent petitioner attempts to state a claim
under sec. 7214, we are without jurisdiction to hear that claim.
See, e.g., Rice v. Commissioner, T.C. Memo. 1978-334.
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Last modified: May 25, 2011