Opinion
8810-20
12-21-2021
Sandra Lee Ureste Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On January 25, 2021, respondent filed in the above docketed case a Motion to Dismiss for Lack of Jurisdiction and to Strike as to Petition for Redetermination of Employment Status (Worker Classification), on the ground that no worker classification notice pursuant to section 7436(b)(1) of the Internal Revenue Code (I.R.C.) had been sent to petitioner with respect to the taxable year 2016, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's just referenced Motion To Dismiss For Lack of Jurisdiction and To Strike as to Petition for Redetermination of Employment Status (Worker Classification) is granted. This case is dismissed for lack of jurisdiction as to any redetermination of employment status (worker classification) for 2016, and references in the petition to such a notice are deemed stricken.