Joseph E. Lewis - Page 14

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               A notice of deficiency is not, however, the only ticket to             
          the Tax Court.  In other contexts, a taxpayer may enjoy                     
          prepayment judicial review of a tax liability without having been           
          issued a notice of deficiency.  For instance, with respect to the           
          Commissioner’s classification of individuals as employees for               
          purposes of employment taxes, an employer is afforded a process             
          akin to the deficiency procedures.7  Sec. 7436(d).  In these                
          cases, where the Commissioner seeks to reclassify individuals as            
          employees, he may issue a notice of determination with respect to           
          the employment classification to the employer.  Sec. 7436(b).               
          This notice of determination entitles a taxpayer to petition this           
          Court for de novo review of the employee classification as well             
          as the proper amount of tax owing from this classification.  Sec.           
          7436(a) and (b).  A taxpayer may also seek prepayment review in             
          this Court of a request for an abatement of interest.  Sec.                 
          6404(h)(1).  A taxpayer might also be afforded prepayment                   
          judicial review of a tax liability in a bankruptcy proceeding.              
          11 U.S.C. sec. 505(a) (2000); see also Sabath v. Commissioner,              
          T.C. Memo. 2005-222.                                                        
               Thus, it is possible to interpret “otherwise have an                   
          opportunity to dispute” to refer to those situations where a                
          taxpayer was afforded one of the other, nondeficiency, avenues              
          for prepayment judicial review.  Accordingly, reading section               

               7 For this purpose, employment taxes are those taxes imposed           
          under subtit. C.                                                            

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