Opinion
18140-23
01-08-2024
PAUL J. SCOTT & YULLY SCOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On December 19, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that no Notice of Determination of Worker Classification pursuant to section 7436(a) of the Internal Revenue Code (I.R.C.) had been sent to petitioners with respect to the taxable year 2015, nor had respondent made any other determination with respect to such tax year that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.