Creation of remedy
Limitations
Petitioner
A pleading may be filed under this section only by the person for whom the services are performed.
Time for filing action
If the Secretary sends by certified or registered mail notice to the petitioner of a determination by the Secretary described in subsection (a), no proceeding may be initiated under this section with respect to such determination unless the pleading is filed before the 91st day after the date of such mailing.
No adverse inference from treatment while action is pending
If, during the pendency of any proceeding brought under this section, the petitioner changes his treatment for employment tax purposes of any individual whose employment status as an employee is involved in such proceeding (or of any individual holding a substantially similar position) to treatment as an employee, such change shall not be taken into account in the Tax Court’s determination under this section.
Small case procedures
In general
At the option of the petitioner, concurred in by the Tax Court or a division thereof before the hearing of the case, proceedings under this section may (notwithstanding the provisions of section 7453) be conducted subject to the rules of evidence, practice, and procedure applicable under section 7463 if the amount of employment taxes placed in dispute is $50,000 or less for each calendar quarter involved.
Finality of decisions
A decision entered in any proceeding conducted under this subsection shall not be reviewed in any other court and shall not be treated as a precedent for any other case not involving the same petitioner and the same determinations.
Certain rules to apply
Rules similar to the rules of the last sentence of subsection (a), and subsections (c), (d), and (e), of section 7463 shall apply to proceedings conducted under this subsection.
Special rules
Restrictions on assessment and collection pending action, etc.
The principles of subsections (a), (b), (c), (d), and (f) of section 6213, section 6214(a), section 6215, section 6503(a), section 6512, and section 7481 shall apply to proceedings brought under this section in the same manner as if the Secretary’s determination described in subsection (a) were a notice of deficiency.
Awarding of costs and certain fees
Section 7430 shall apply to proceedings brought under this section.
Employment tax
The term “employment tax” means any tax imposed by subtitle C.
Pub. L. 105–34, title XIV, § 1454(a)111 Stat. 1055Pub. L. 105–206, title III, § 3103(b)(1)112 Stat. 731Pub. L. 106–554, § 1(a)(7) [title III, § 314(f)]114 Stat. 2763(Added , , ; amended , , ; , , , 2763A–643.)
Editorial Notes
References in Text
section 530 of Pub. L. 95–600section 3401 of this titleSection 530 of the Revenue Act of 1978, referred to in subsec. (a)(2), is , which is set out as a note under .
Prior Provisions
section 7437 of this titleA prior section 7436 was renumbered .
Amendments
Pub. L. 106–5542000—Subsec. (a). inserted “and the proper amount of employment tax under such determination” before period at end of first sentence.
Pub. L. 105–2061998—Subsec. (c)(1). substituted “$50,000” for “$10,000”.
Statutory Notes and Related Subsidiaries
Effective Date of 2000 Amendment
Pub. L. 106–554Pub. L. 105–34Pub. L. 106–554section 56 of this titleAmendment by effective as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see section 1(a)(7) [title III, § 314(g)] of , set out as a note under .
Effective Date of 1998 Amendment
Pub. L. 105–206, title III, § 3103(c)112 Stat. 731