§7436. Proceedings for determination of employment status — Inbound Citations
26 U.S.C. § 7436
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 7436 as a whole
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(A) the claim for credit or refund relates to an overpayment of the tax imposed by chapter 2 (relating to the tax on self-employment income) attributable to Tax Court determination in a proceeding under section 7436, and
Citations to §7436(c)
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(5) any proceeding under section 7436(c),
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Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.