Dejean v. Comm'r of Internal Revenue

Full title: Maria Elisie Dejean Petitioner v. Commissioner of Internal Revenue…

Court: United States Tax Court

Date published: Mar 21, 2022

No. 26394-21 (U.S.T.C. Mar. 21, 2022)

Opinion

26394-21

03-21-2022

Maria Elisie Dejean Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley, Chief Judge.

ORDER

Maurice B. Foley, Chief Judge.

On December 9, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action, Notice of Final Determination for Disallowance of Interest Abatement Claim, Notice of Determination of Worker Classification, Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015, Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State, and Notice of Determination Under Section 7623 Concerning Whistleblower Action. Petitioner does not object to the granting of the Motion.

Upon due consideration, it is

ORDERED that respondent's above-referenced Motion is granted. It is further

ORDERED that so much of this case as relates to a Notice of Determination Concerning Collection Action is dismissed for lack of jurisdiction. All references in the Petition to such a determination are hereby deemed stricken. It is further

ORDERED that so much of this case as relates to a Notice of Final Determination for Disallowance of Interest Abatement Claim is dismissed for lack of jurisdiction. All references in the Petition to such a determination are hereby deemed stricken. It is further

ORDERED that so much of this case as relates to a Notice of Determination of Worker Classification is dismissed for lack of jurisdiction. All references in the Petition to such a determination are hereby deemed stricken. It is further

ORDERED that so much of this case as relates to a Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 is dismissed for lack of jurisdiction. All references in the Petition to such a determination are hereby deemed stricken. It is further

ORDERED that so much of this case as relates to a Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State is dismissed for lack of jurisdiction. All references in the Petition to such a determination are hereby deemed stricken. It is further

ORDERED that so much of this case as relates to a Notice of Determination Under Section 7623 Concerning Whistleblower Action is dismissed for lack of jurisdiction. All references in the Petition to such a determination are hereby deemed stricken.

Petitioner is advised that so much of this case as relates to the Notice of Deficiency issued to her for the taxable year 2019 remains pending before the Court.