(a) Commencement of Action: An action for redetermination of employment status under Code section
7436 shall be commenced by filing a petition with the Court. See Rule
20, relating to commencement of case; Rule
22, relating to the place and manner of filing the petition; and Rule
32, relating to the form of pleadings.
(b) Content of Petition: A petition filed pursuant to this Rule shall be entitled Petition for Redetermination of Employment Status Under Code Section
7436 and shall contain the following:
(1) In the case of a petitioner other than a corporation, the petitioners name and legal residence; in the case of a corporate petitioner, the petitioners name and principal place of business or principal office or agency; and, in all cases, the petitioners mailing address and identification number (e.g., Social Security number or employer identification number). The mailing address, legal residence, and principal place of business, or principal office or agency, shall be stated as of the date that the petition is filed.
(2) If the Commissioner sent by certified or registered mail to the petitioner notice of the Commissioners determination of matters set forth in Code section
7436 (a)(1) and (2), then
(A) the date of the notice in respect of which the petition is filed and the City and State of the office of the Internal Revenue Service that issued the notice; and
(B) as an attachment, a copy of such notice.
(3) The calendar quarter or quarters for which the determination was made.
(4) Clear and concise assignments of each and every error which the petitioner alleges to have been committed by the Commissioner in the Commissioners determination of matters set forth in Code section
7436 (a)(1) and (2), and in the Commissioners determination of the proper amount of employment tax. Any issue not raised in the assignments of error shall be deemed to be conceded. Each assignment of error shall be separately lettered.
(5) Clear and concise lettered statements of the facts on which the petitioner bases the assignments of error.
(6) A prayer setting forth the relief sought by the petitioner.
(7) The signature, mailing address, and telephone number of each petitioner or each petitioners counsel, as well as counsels Tax Court bar number. A claim for reasonable litigation or administrative costs shall not be included in the petition in an action for redetermination of employment status. For the requirements as to claims for reasonable litigation or administrative costs, see Rule
231.
