Internal Revenue Code · 26 U.S.C.
§ 7436. Proceedings for determination of employment status
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7436
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- August 5, 1997 by Pub. L. 105–34
- Last amended
- December 21, 2000 by Pub. L. 106–554
- Amendments
- 2 dated changes in the source credit
- Length
- 5 subsections · 575 words · about 2 min to read
- Defines
- 1 term
- Cross-references
- cites 9; cited by 5 Code sections and 1 other regulation
A pleading may be filed under this section only by the person for whom the services are performed.
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.
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.
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.
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.
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.
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.
Section 7430 shall apply to proceedings brought under this section.
(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.)
Terms defined here
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Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 9 other sections
- § 7453 Rules of practice, procedure, and evidence
- § 7463 Disputes involving $50,000 or less
- § 6213 Restrictions applicable to deficiencies; petition to Tax Court
- § 6214(a) Determinations by Tax Court
- § 6215 Assessment of deficiency found by Tax Court
- § 6503(a) Suspension of running of period of limitation
- § 6512 Limitations in case of petition to Tax Court
- § 7481 Date when Tax Court decision becomes final
- § 7430 Awarding of costs and certain fees
Cited by 5 Code sections
- § 6511(d)(7)(A) Limitations on credit or refund
- § 7421(a) Prohibition of suits to restrain assessment or collection
- § 7443A(b)(5) Special trial judges
- § 7453 Rules of practice, procedure, and evidence
- § 7481(b) Date when Tax Court decision becomes final
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 76 JUDICIAL PROCEEDINGS
- Subchapter B Proceedings by Taxpayers and Third Parties
Nearby sections
- § 7433 Civil damages for certain unauthorized collection actions
- § 7433A Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
- § 7434 Civil damages for fraudulent filing of information returns
- § 7435 Civil damages for unauthorized enticement of information disclosure
- § 7436 Proceedings for determination of employment status
- § 7437 Cross references
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
Section 530 of the Revenue Act of 1978, referred to in subsec. (a)(2), is section 530 of Pub. L. 95–600, which is set out as a note under section 3401 of this title.
Prior Provisions
A prior section 7436 was renumbered section 7437 of this title.
Amendments
2000—Subsec. (a). Pub. L. 106–554 inserted “and the proper amount of employment tax under such determination” before period at end of first sentence.
1998—Subsec. (c)(1). Pub. L. 105–206 substituted “$50,000” for “$10,000”.
Statutory Notes and Related Subsidiaries
Effective Date of 2000 Amendment
Amendment by Pub. L. 106–554 effective as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 1(a)(7) [title III, § 314(g)] of Pub. L. 106–554, set out as a note under section 56 of this title.
Effective Date of 1998 Amendment
Pub. L. 105–206, title III, § 3103(c), July 22, 1998, 112 Stat. 731, provided that: “The amendments made by this section [amending this section and sections 7443A and 7463 of this title] shall apply to proceedings commenced after the date of the enactment of this Act [July 22, 1998].”