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26 U.S.C. § 7436 — Proceedings for determination of employment status
Federal law — U.S. Code and appendices · legal_authorities
**(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** — A pleading may be filed under this section only by the person for whom the services are performed.
(2) **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.
(3) **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.
**(c) Small case procedures**
(1) **In g
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Source file: Laws/federal/codes/united-states-code/title-26/section-7436-proceedings-for-determination-of-employment-status--54f5453781.md
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Source location: Title 26, Chapter 76, § 7436; chapter-076-judicial-proceedings.md
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**(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** — A pleading may be filed under this section only by the person for whom the services are performed.
(2) **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.
(3) **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.
**(c) Small case procedures**
(1) **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.
(2) **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.
(3) **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.
**(d) Special rules**
(1) **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.
(2) **Awarding of costs and certain fees** — Section 7430 shall apply to proceedings brought under this section.
**(e) Employment tax** The term “employment tax” means any tax imposed by subtitle C.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Adjustments applicable to all taxpayers** In determining the amount of the alternative minimum taxable income for any taxable year the following treatment shall apply (in lieu of the treatment applicable for purposes of computing the regular tax):
(1) **Depreciation**
(A) *In general*
(i) *Property other than certain personal property* — Except as provided in clause (ii), the depreciation deduction allowable under section 167 with respect to any tangible property placed in service after December 31, 1986, shall be determined under the alternative system of section 168(g). In the case of property placed in service after December 31, 1998, the preceding sentence shall not apply but clause (ii) shall continue to apply.
(ii) *150-percent declining balance method for certain property* — The method of depreciation used shall be—
(I) the 150 percent declining balance method,
(II) switching to the straight line method for the 1st taxable year for which using the straight line method with respect to the adjusted basis as of the beginning of the year will yield a higher allowance.
The preceding sentence shall not apply to any section 1250 property (as defined in section 1250(c)) (and the straight line method shall be used for such section 1250 property) or to any other property if the depreciation deduction determined under section 168 with respect to such other property for purposes of the regular tax is determined by using the straight line method.
(B) *Exception for certain property* — This paragraph shall not apply to property described in paragraph (1), (2), (3), or (4) of section 168(f), or in section 168(e)(3)(C)(iv).
(C) *Coordination with transitional rules*
(i) *In general* — This paragraph shall not apply to property pla
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Federal law — U.S. Code and appendices · legal_authorities
(1) For determination of amount of any tax, additions to tax, etc., in title 11 cases, see [section 505 of title 11](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title11-section505&num=0&edition=prelim) of the United States Code.
(2) For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.
(3) For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11.
(4) For collection of taxes in connection with plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11.
(5) For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have claim upon the premises involved, see [section 2410 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2410&num=0&edition=prelim) of the United States Code.
(6) For priority of lien of the United States in case of insolvency, see [section 3713(a) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3713/a&num=0&edition=prelim), United States Code.
(7) For interest on judgments for overpayments, see [section 2411(a) of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2411/a&num=0&edition=prelim) of the United States Code.
(8) For review of a Tax Court decision, see section 7482.
(9) For statute prohibiting suits to replevy property taken under revenue laws, see [section 2463 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2463&num=0&edition=prelim) of the Unit
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7437
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Wages** For purposes of this chapter, the term “wages” means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include remuneration paid—
(1) for active service performed in a month for which such employee is entitled to the benefits of section 112 (relating to certain combat zone compensation of members of the Armed Forces of the United States) to the extent remuneration for such service is excludable from gross income under such section,
(2) for agricultural labor (as defined in section 3121(g)) unless the remuneration paid for such labor is wages (as defined in section 3121(a)),
(3) for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority,
(4) for service not in the course of the employer’s trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is $50 or more and such service is performed by an individual who is regularly employed by such employer to perform such service. For purposes of this paragraph, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if—
(A) on each of some 24 days during such quarter such individual performs for such employer for some portion of the day service not in the course of the employer’s trade or business, or
(B) such individual was regularly employed (as determined under subparagraph (A)) by such employer in the performance of such service during the preceding calendar quarter,
(5) for services by a citizen or resident of the United States for a foreign go
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3401
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Period of limitation on filing claim** Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid. Claim for credit or refund of an overpayment of any tax imposed by this title which is required to be paid by means of a stamp shall be filed by the taxpayer within 3 years from the time the tax was paid.
**(b) Limitation on allowance of credits and refunds**
(1) **Filing of claim within prescribed period** — No credit or refund shall be allowed or made after the expiration of the period of limitation prescribed in subsection (a) for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period.
(2) **Limit on amount of credit or refund**
(A) *Limit where claim filed within 3-year period* — If the claim was filed by the taxpayer during the 3-year period prescribed in subsection (a), the amount of the credit or refund shall not exceed the portion of the tax paid within the period, immediately preceding the filing of the claim, equal to 3 years plus the period of any extension of time for filing the return. If the tax was required to be paid by means of a stamp, the amount of the credit or refund shall not exceed the portion of the tax paid within the 3 years immediately preceding the filing of the claim.
(B) *Limit where claim not filed within 3-year period* — If the claim was not filed within such 3-year period, the amount of the credit or refund shall not exce
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6511
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Appointment** The chief judge may, from time to time, appoint special trial judges who shall proceed under such rules and regulations as may be promulgated by the Tax Court.
**(b) Proceedings which may be assigned to special trial judges** The chief judge may assign—
(1) any declaratory judgment proceeding,
(2) any proceeding under section 7463,
(3) any proceeding where neither the amount of the deficiency placed in dispute (within the meaning of section 7463) nor the amount of any claimed overpayment exceeds $50,000,
(4) any proceeding under section 6320 or 6330,
(5) any proceeding under section 7436(c),
(6) any proceeding under section 7623(b)(4), and
(7) any other proceeding which the chief judge may designate,
to be heard by the special trial judges of the court.
**(c) Authority to make court decision** The court may authorize a special trial judge to make the decision of the court with respect to any proceeding described in paragraph (1), (2), (3), (4), (5), or (6) of subsection (b), subject to such conditions and review as the court may provide.
**(d) Salary** Each special trial judge shall receive salary—
(1) at a rate equal to 90 percent of the rate for judges of the Tax Court, and
(2) in the same installments as such judges.
**(e) Expenses for travel and subsistence** Subsection (d) of section 7443 shall apply to special trial judges subject to such rules and regulations as may be promulgated by the Tax Court.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7443A
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In the case of any petition filed with the Tax Court for a redetermination of a deficiency where neither the amount of the deficiency placed in dispute, nor the amount of any claimed overpayment, exceeds—
(1) $50,000 for any one taxable year, in the case of the taxes imposed by subtitle A,
(2) $50,000, in the case of the tax imposed by chapter 11,
(3) $50,000 for any one calendar year, in the case of the tax imposed by chapter 12, or
(4) $50,000 for any 1 taxable period (or, if there is no taxable period, taxable event) in the case of any tax imposed by subtitle D which is described in section 6212(a) (relating to a notice of deficiency),
at the option of the taxpayer concurred in by the Tax Court or a division thereof before the hearing of the case, proceedings in the case shall be conducted under this section. Notwithstanding the provisions of section 7453, such proceedings shall be conducted in accordance with such rules of evidence, practice, and procedure as the Tax Court may prescribe. A decision, together with a brief summary of the reasons therefor, in any such case shall satisfy the requirements of sections 7459(b) and 7460.
**(b) Finality of decisions** A decision entered in any case in which the proceedings are conducted under this section shall not be reviewed in any other court and shall not be treated as a precedent for any other case.
**(c) Limitation of jurisdiction** In any case in which the proceedings are conducted under this section, notwithstanding the provisions of sections 6214(a) and 6512(b), no decision shall be entered redetermining the amount of a deficiency, or determining an overpayment, except with respect to amounts placed in dispute within the limits described in subsection (a) and with respect to amounts conceded
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Federal law — U.S. Code and appendices · legal_authorities
Page 3898
TITLE 26—INTERNAL REVENUE CODE
§ 7436
(d) Period for bringing action
Notwithstanding any other provision of law,
an action to enforce liability created under this
section may be brought without regard to the
amount in controversy and may be brought only
within 2 years after the date the actions cre-
ating such liability would have been discovered
by exercise of reasonable care.
(e) Mandatory stay
Upon a certification by the Commissioner or
the Commissioner’s delegate that there is an on-
going investigation or prosecution of the tax-
payer, the district court before which an action
under this section is pending shall stay all pro-
ceedings with respect to such action pending the
conclusion of the investigation or prosecution.
(f) Crime-fraud exception
Subsection (a) shall not apply to information
conveyed to an attorney, certified public ac-
countant, or enrolled agent for the purpose of
perpetrating a fraud or crime.
(Added Pub. L. 104–168, title XII, § 1203(a), July
30, 1996, 110 Stat. 1470.)
Editorial Notes
PRIOR PROVISIONS
A prior section 7435 was renumbered 7437 of this title.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Pub. L. 104–168, title XII, § 1203(c), July 30, 1996, 110
Stat. 1471, provided that: ‘‘The amendments made by
this section [enacting this section and renumbering
former section 7435 as 7436 of this title] shall apply to
actions after the date of the enactment of this Act
[July 30, 1996].’’
§ 7436. Proceedings for determination of employ-
ment status
(a) Creation of remedy
If, in connection with an audit of any person,
there is an actual controversy involving a deter-
mination by the Secretary as part of an exam-
ination that—
(1) one or more individuals performing serv-
ices for such person are empl
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7436
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