Opinion
9181-22L
10-27-2022
ANDY ATIGHI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 15, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to tax year 2018 relating to: (1) notice of determination for allowance of interest abatement claim; (2) notice of determination concerning worker classification; (3) notice of determination concerning relief from joint and several liability under section 6015; (4) notice of certification of seriously delinquent federal tax debt; and (5) notice of determination under section 7623 concerning whistleblower action. On July 24, 2022, petitioner filed his Objection to respondent's above-described motion as to 2018. Upon review of the record in this case, it appears that respondent's motion is well supported.
In view of the foregoing, it is
ORDERED that respondent's above-described Motion To Dismiss for Lack of Jurisdiction as to 2018 is granted in that so much of this case relating to (1) notice of determination for allowance of interest abatement claim; (2) notice of determination concerning worker classification; (3) notice of determination concerning relief from joint and several liability under section 6015; (4) notice of certification of seriously delinquent federal tax debt; and (5) notice of determination under section 7623 concerning whistleblower action, is dismissed for lack of jurisdiction.