Ill STAT. 1056 PUBLIC LAW 105-34—AUG. 5, 1997 Any such redetermination by the Tax Court shall have the force and effect of a decision of the Tax Court and shall be reviewable as such. " (b) LIMITATIONS.— "(1) PETITIONER.—A pleading may be filed under this section only by the person for whom the services are performed. "(2) TIME FOR FILING ACTION.—I f the Secretary sends by certified or registered mail notice to the petitioner of a determination by the Secretary described in subsection (a), no proceeding may be initiated under this section with respect to such determination unless the pleading is filed before the 91st day after the date of such mailing. "(3) NO ADVERSE INFERENCE FROM TREATMENT WHILE ACTION IS PENDING. —If, during the pendency of any proceeding brought under this section, the petitioner changes his treatment for employment tax purposes of any individual whose employ- ment status as an employee is involved in such proceeding (or of any individual holding a substantially similar position) to treatment as an employee, such change shall not be taken into account in the Tax Court's determination under this section. "(c) SMALL CASE PROCEDURES. — "(1) IN GENERAL.—At the option of the petitioner, concurred in by the Tax Court or a division thereof before the hearing of the case, proceedings under this section may (notwithstanding the provisions of section 7453) be conducted subject to the rules of evidence, practice, and procedure applicable under section 7463 if the amount of employment taxes placed in dispute is $10,000 or less for each calendar quarter involved. "(2) FINALITY OF DECISIONS.— A decision entered in any proceeding conducted under this subsection shall not be reviewed in any other court and shall not be treated as a precedent for any other case not involving the same petitioner and the same determinations. "(3) CERTAIN RULES TO APPLY. —Rules similar to the rules of the last sentence of subsection (a), and subsections (c), (d), and (e), of section 7463 shall apply to proceedings conducted under this subsection. Applicability. " (d) SPECIAL RULES.— "(1) RESTRICTIONS ON ASSESSMENT AND COLLECTION PEND- ING ACTION, ETC.—The principles of subsections (a), (b), (c), (d), and (f) of section 6213, section 6214(a), section 6215, section 6503(a), section 6512, and section 7481 shall apply to proceedings brought under this section in the same manner as if the Secretary's determination described in subsection (a) were a notice of deficiency. "(2) AWARDING OF COSTS AND CERTAIN FEES.— Section 7430 shall apply to proceedings brought under this section. "(e) EMPLOYMENT TAX.—The term 'employment tax' means any tax imposed by subtitle C". (b) CONFORMING AMENDMENTS.— (1) Subsection (d) of section 6511 is amended by adding at the end the following new paragraph: " (7) SPECIAL PERIOD OF LIMITATION WITH RESPECT TO SELF- EMPLOYMENT TAX IN CERTAIN CASES. —I f— "(A) the claim for credit or refund relates to an overpay- ment of the tax imposed by chapter 2 (relating to the
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