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NOTES:


References in Text

Section 530(a) of Pub. L. 95–600, referred to in par. (b)(1)(B), is set out as a note under section 3401 of this title.

Effective Date of 2003 Revision

Title XXVIII sets forth procedures for actions under section 7436 of this title, added by sec. 1454(a) of the Taxpayer Relief Act of 1997, Pub. L. 105–34, 111 Stat. 1055. Section 7436 of this title provides for a redetermination of the Commissioner’s determination of employment status and is effective on Aug. 5, 1997, the date of enactment of the Taxpayer Relief Act of 1997. Similarly, the Rules of this Title XXVIII are effective with respect to actions for redetermination of employment status commenced on or after Aug. 5, 1997.
New Rule 290 is effective with respect to actions for redetermination of employment status commenced on or after Aug. 5, 1997.

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