Opinion
22414-22S
02-02-2023
TERRIE ANTHONY CRICHLOW & DIANA MONICA CRICHLOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination of Worker Classification, filed December 22, 2022. By Order served January 12, 2023, the Court directed petitioners to file an objection, if any, to the Motion. On January 30, 2023, the Court received and filed a Letter by petitioners dated January 25, 2023. A copy of the foregoing Order is attached to the Letter. There is no indication in the record that respondent has issued a notice of determination of worker classification to petitioners for the taxable year 2020.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and so much of this case relating to a notice of determination of worker classification for the taxable year 2020 is dismissed for lack of jurisdiction. All references in the Petition to such a notice are hereby deemed stricken from the Court's record in this case.
Petitioners are advised that so much of this case relating to the Notice of Deficiency issued to them for the taxable year 2020 remains pending before the Court.