The law › Title 26, Internal Revenue Code › Chapter 76

26 U.S.C. 7436: Proceedings for determination of employment status

Created in 1997 by the Taxpayer Relief Act of 1997 (Public Law 105-34). Changed by 2 later laws. 1 bill in this Congress would change it.

How it got hereLaws that created or changed it, newest first

2000Consolidated Appropriations Act, 2001

1998Internal Revenue Service Restructuring and Reform Act of 1998

1997Taxpayer Relief Act of 1997created it

26 U.S.C. 7436Proceedings for determination of employment status

(a)Creation of remedy

(b)Limitations

(c)Small case procedureschanged

(d)Special rules

(e)Employment tax

This CongressBills that change it or would

S. 5441TAS Actreported by committee

past change
enacted this Congress
proposed

This Congress

S. 5441 TAS Act · reported by committee · would change (c)

How it got here

2000

Pub. L. 106–554 inserted "and the proper amount of employment tax under such determination" before period at end of first sentence. (Consolidated Appropriations Act, 2001) Law text · (a)

1998

Pub. L. 105–206 substituted "$50,000" for "$10,000". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.