1 Title XXVIII sets forth procedures for actions under Code section 7436,
added by sec. 1454(a) of the Taxpayer Relief Act of 1997, Pub. L. 105?34,
111 Stat. 1055. Code section 7436 provides for a redetermination of the
Commissioner?s determination of employment status and is effective on
August 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 August
5, 1997.
2 New Rule 290 is effective with respect to actions for redetermination
of employment status commenced on or after August 5, 1997.
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