26 USC 7436 - Proceedings for determination of employment status

U.S Code last checked for updates: Nov 23, 2024

§ 7436.

Proceedings for determination of employment status

(a)

Creation of remedy

If, in connection with an audit of any person, there is an actual controversy involving a determination by the Secretary as part of an examination that—

(1)

one or more individuals performing services for such person are employees of such person for purposes of subtitle C, or

(2)

such person is not entitled to the treatment under subsection (a) of section 530 of the Revenue Act of 1978 with respect to such an individual,

upon the filing of an appropriate pleading, the Tax Court may determine whether such a determination by the Secretary is correct and the proper amount of employment tax under such determination. Any such redetermination by the Tax Court shall have the force and effect of a decision of the Tax Court and shall be reviewable as such.

(b)

Limitations

(1)

Petitioner

(2)

Time for filing action

(3)

No adverse inference from treatment while action is pending

(c)

Small case procedures

(1)

In general

(2)

Finality of decisions

(3)

Certain rules to apply

(d)

Special rules

(1)

Restrictions on assessment and collection pending action, etc.

(2)

Awarding of costs and certain fees

(e)

Employment tax

(Added Pub. L. 105–34, title XIV, § 1454(a), Aug. 5, 1997, 111 Stat. 1055; amended Pub. L. 105–206, title III, § 3103(b)(1), July 22, 1998, 112 Stat. 731; Pub. L. 106–554, § 1(a)(7) [title III, § 314(f)], Dec. 21, 2000, 114 Stat. 2763, 2763A–643.)

cite as: 26 USC 7436