TITLE 26. INTERNAL REVENUE CODE § 7436. Proceedings for determination of employment status., 26 USCS § 7436

Summary

(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 [26 USCS §§ 3101 et seq.], or

(2) such person is not entitled to the treatment under subsection (a) of section 530 of the Revenue Act of 1978 [26 USCS § 3401 note] 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...