Notice 2002-5

United States. Internal Revenue Bulletin, January, 2002 by Anonymous

Part III. Administrative, Procedural, and Miscellaneous

Updated Procedures for Processing Employment Tax Cases Involving Worker Classification and Section 530 of the Revenue Act of 1978 Under Section 7436 of the Internal Revenue Code Notice 2002-5

PURPOSE

Section 314(f) of the Community Renewal Tax Relief Act of 2000 ("CRTRA '00") (H.R. 5662, incorporated in H.R. 4577, the Consolidated Appropriations Act 2001), Pub. L. No. 106-554, 112 Stat. 2763, 2762A-643 (2000), amended (sec) 7436 of the Internal Revenue Code (Code) to expand, retroactively to August 5, 1997, the subject matter jurisdiction of the Tax Court in employment status proceedings. This notice provides information about when and how the Internal Revenue Service (Service) will issue a Notice of...

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