Orion Contracting Trust, Kevin Peter Carmel, General Manager - Page 8

                                        - 8 -                                         
          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.                       





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011