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Relief from joint and several liability on a joint return under

•

You are represented for no fee, or for a nominal fee,

Claims for Refund, you can request relief from liability for

as a pro bono service, and

tax you owe, plus related penalties and interest, that you

•

The award is paid to your representative or to your

believe should be paid by your spouse (or former spouse).

representative’s employer.

You also can petition (ask) the Tax Court to review your

request for innocent spouse relief or separation of liability if

either:

Jurisdiction for determination of employment status.

•

The Tax Court can review IRS employment status determi-

The IRS sends you a determination notice denying,

nations (for example, whether individuals hired by you are

in whole or in part, your request, or

in fact your employees or independent contractors) and the

•

You do not receive a determination notice from the

amount of employment tax under such determinations.

IRS within 6 months from the date you file Form

Tax Court review can take place only if, in connection with

8857.

an audit of any person, there is an actual controversy

involving a determination by the IRS as part of an examina-

If you receive a determination notice, you must petition

tion that either:

the Tax Court to review your request during the 90-day

•

One or more individuals performing services for that

period that begins on the date the IRS mails the notice.

person are employees of that person, or

See Publication 971 for more information.

•

That person is not entitled to relief under Section

Note. Your spouse or former spouse may file a written

530(a) of the Revenue Act of 1978 (discussed later).

protest and request an Appeals conference to protest your

claim of innocent spouse relief or separation of liability.

The following rules also apply to a Tax Court review of

employment status.

•

A Tax Court petition to review these determinations

Tax Court

can be filed only by the person for whom the serv-

You can take your case to the United States Tax Court if

ices are performed,

you disagree with the IRS over:

•

If you receive a Notice of Determination by certified

•

or registered mail, you must file a petition for Tax

Income tax,

Court review within 90 days of the date of mailing

•

Estate tax,

that notice (150 days if the notice is addressed to

•

you outside the United States),

Gift tax, or

•

If during the Tax Court proceeding, you begin to

Certain excise taxes of private foundations, public

treat as an employee an individual whose employ-

charities, qualified pension and other retirement

ment status is at issue, the Tax Court will not con-

plans, or real estate investment trusts.

sider that change in its decision,

•

For information on Tax Court review of a determination

Assessment and collection of tax is suspended while

of employment status, see Jurisdiction for determination of

the Tax Court review is taking place,

employment status, earlier.

•

There can be a de novo review by the Tax Court (a

For information on Tax Court review of an IRS refusal to

review which does not consider IRS administrative

abate interest, see Tax Court can review failure to abate

findings), and

interest, earlier under Examination of Returns.

•

For information on Tax Court review of Appeals determi-

At your request and with the Tax Court’s agreement,

nations with respect to lien notices and proposed levies,

small tax case procedures (discussed later) are

see Publication 1660.

available to simplify the case resolution process

when the amount at issue (including additions to tax

You cannot take your case to the Tax Court before the

and penalties) is $50,000 or less for each tax period

IRS sends you a notice of deficiency. You can only appeal

involved.

your case if you file a petition within 90 days from the date

the notice is mailed to you (150 days if it is addressed to

For further information, see Publication 3953, Questions

you outside the United States).

and Answers About Tax Court Proceedings for Determina-

The notice will show the 90th (and 150th) day by

tion of Employment Status Under IRC Section 7436.

TIP

which you must file your petition with the Tax

Section 530(a) of the Revenue Act of 1978. This sec-

Court.

tion relieves an employer of certain employment tax re-

sponsibilities for individuals not treated as employees. It

Note. If you consent, the IRS can withdraw a notice of

also provides relief to taxpayers under audit or involved in

deficiency. Once withdrawn, the limits on credits, refunds,

administrative or judicial proceedings.

and assessments concerning the notice are void, and you

and the IRS have the rights and obligations that you had

Tax Court review of request for relief from joint and

several liability on a joint return. As discussed later, at

before the notice was issued. The suspension of any time

Page 11

Publication 556 (Rev. August 2005) - Examination Of Returns, Appeal Rights,and Claims For Refund Page 11

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