Claude E. and Dana L. Salazar - Page 6

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          (2000); Naftel v. Commissioner, 85 T.C. 527, 529 (1985).  This              
          Court generally has deficiency jurisdiction over income, gift,              
          and estate tax cases.  See secs. 6211(a), 6213(a), 6214(a);                 
          Downing v. Commissioner, 118 T.C. 22, 27 (2002); Van Es v.                  
          Commissioner, 115 T.C. 324, 328 (2000).  For purposes of section            
          6330(d), this Court may have jurisdiction over an underlying                
          liability for income, estate, or gift tax even when no deficiency           
          has been determined.  Montgomery v. Commissioner, 122 T.C. 1, 7-8           
          (2004); Downing v. Commissioner, supra at 27-28; Landry v.                  
          Commissioner, 116 T.C. 60, 62 (2001).  However, the Court’s                 
          jurisdiction over collection matters under section 6330(d)(1) is            
          limited to the types of tax over which it normally has                      
          jurisdiction.  See Van Es v. Commissioner, supra at 328-329;                
          Moore v. Commissioner, supra at 175.                                        
               Section 7436(a) confers jurisdiction over employment tax               
          liabilities on this Court, but the Court’s jurisdiction is                  
          limited to controversies involving a worker’s employment status.7           
          See Charlotte’s Office Boutique v. Commissioner, 121 T.C. 89,               
          102-103 (2003), supplemented by T.C. Memo. 2004-43, affd. 425               
          F.3d 1203 (9th Cir. 2005); Ewens & Miller, Inc. v. Commissioner,            
          117 T.C. 263, 267 (2001).  Respondent argues that this Court                
          lacks jurisdiction over Mr. Salazar’s employment tax liabilities            

               7Sec. 7436(a) was amended by the Consolidated Appropriations           
          Act of 2001, Pub. L. 106-554, sec. 314(f), 114 Stat. 2763A-643,             
          to confer such jurisdiction.                                                





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