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this Court (if certain conditions are met) to decide whether service providers are employees or independent contractors for purposes of subtitle C (Employment Taxes and Collection of Income Tax), and whether section 530 of the Revenue Act of 1978 applies. Section 7436(a) does not expressly give us jurisdiction to decide any other matter, such as the amount of a taxpayer's employment tax liability that results from the Commissioner's worker classification determination. This contrasts with our deficiency jurisdiction under section 6213, which expressly permits us to redetermine the "amount" of a deficiency in cases involving income, gift, estate, or certain other taxes, albeit not including employment taxes. Sec. 6211(a). Section 7436(a) more closely parallels our authority to make declaratory judgments (sections 7428, 7476, 7477, 7478, and 7479). Those provisions each specify a subject matter but do not state that we may decide the amount of tax due. See paragraph C, below, for a comparison of section 7436 with the declaratory judgment provisions. Also, the last sentence of section 7436(a) makes our redetermination reviewable as a decision. This provision would be unnecessary if we were redetermining a deficiency. Cf. sec. 7459(c). Thus, based on the text of section 7436(a), we conclude that we lack jurisdiction to decide the amounts of tax due in cases arising under section 7436.

2. Section 7436(d)

Section 7436(d)5 provides that "the principles" of sections 6213(a), (b), (c), (d), and (f), 6214(a), 6215, 6503(a), 6512, and

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. 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.

5 Sec. 7436(d) provides as follows:

SEC. 7436(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.

7481 apply to cases that arise under section 7436. Section 7436(d) does not expressly state that it provides any jurisdiction. However, petitioner contends that the references to several deficiency procedure provisions in section 7436(d) create, or imply that we have, jurisdiction to decide the amount of its employment tax liability for the periods in issue. Petitioner also contends that the references in section 7436(d) are surplusage if we do not have jurisdiction to decide the amount of employment taxes owed for those years.

We disagree. Each of the references in section 7436(d) to deficiency procedures can be read to have a rational purpose even if we lack jurisdiction over the amounts in dispute in section 7436 cases. The following chart briefly describes each provision listed in section 7436(d) and states how the principle of each listed section could apply to a section 7436 case even if we lack jurisdiction to decide amounts of tax due.

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The principles of each of the deficiency procedure sections listed in section 7436(d) reasonably apply to section 7436 cases even if we lack jurisdiction over amounts in dispute in section 7436 cases. Thus, section 7436(d) does not create, or imply that we have, jurisdiction to decide the amounts of employment tax due in a case arising under section 7436.

3. Application of Small Case Procedures to Cases Arising Under Section 7436

We will next consider whether references in section 7436(c) to "amounts in dispute" and the small case proce

6 Sec. 7436(c) provides:

SEC. 7436(c). SMALL CASE PROCEDURES.6.

(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 $10,000 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.

dures under section 7463 provide, or imply that we have, jurisdiction under section 7436 to decide amounts of tax due.

A taxpayer may elect to have the small case procedures under section 7463 apply to a case brought under section 7436 if the "amount of employment taxes placed in dispute" is $10,000 ($50,000 after July 22, 1998) or less. Sec. 7436(c)(1). Section 7436(c) does not expressly state that it provides any jurisdiction. However, petitioner contends that section 7436(c)(1) would not require the Court to review the Commissioner's calculation that less than $10,000 ($50,000 after July 22, 1998) is in dispute unless we have jurisdiction to decide the amount of a taxpayer's employment tax liability.

We disagree. We must know the amount placed in dispute to decide whether a taxpayer may elect under section 7436(c) to have the small case procedures of section 7463 apply. However, the fact that we must consider the amount in dispute for that purpose does not provide, or imply that we have, jurisdiction to decide the amount of the taxpayer's employment tax liability for the periods in issue.

Section 7436(c)(3) provides that rules similar to those in section 7463(a) (last sentence), (c), (d), and (e) apply to cases under section 7436(c)(3). Each of those rules has a rational purpose. The following chart briefly describes each provision listed in section 7436(c)(3) and states how rules similar to each of those provisions could apply to a case brought under section 7436 even if we lack jurisdiction to decide amounts of tax due.

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The rules provided in each of the sections listed in section 7436(c)(3) reasonably apply to section 7436 cases even if we lack jurisdiction under section 7436 to decide the amounts of employment tax due. Thus, we conclude that section 7436(c) does not provide, or imply that we have, jurisdiction to decide the amount of employment tax due in a case arising under section 7436.

4. Conclusion Based on the Text of Section 7436

Petitioner contends that if we read section 7436(a), (c), and (d) together, section 7436 provides jurisdiction to decide amounts of employment tax liability. We disagree. We see no difference in the meaning of section 7436 whether each subsection is analyzed separately or the entire section is analyzed as a whole. Based on the text of section 7436(a), (c), and (d) we conclude that we lack jurisdiction to decide the amounts of tax due in cases arising under section 7436.

B. Legislative History

Petitioner contends that the legislative history of section 7436 shows that Congress intended for us to have jurisdiction to decide amounts of employment tax liability. We disagree.

Nothing in the legislative history conflicts with our construction of section 7436. The House and Senate committee reports accompanying enactment of section 7436 used the same terms to describe our jurisdiction as appear in section 7436(a). Both reports said that Congress intended to create jurisdiction for us to decide certain employment status disputes, and neither report stated that we have jurisdiction to decide amounts in dispute. H. Rept. 105-148, at 640 (1997); S. Rept. 105-33, at 304 (1997). The House report states:

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