Opinion
10798-23L
02-02-2024
KAREN DEWOLF & MICHAEL DEWOLF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
On January 11, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to A Notice of Determination of Worker Classification and A Notice of Certification of Seriously Delinquent Federal Tax Debt to the Department of State and to Strike (motion) requesting that this case, insofar as it relates to a notice of determination of worker classification or a notice of certification of seriously delinquent federal tax debt to the Department of State, be dismissed for lack of jurisdiction on the grounds that (1) no notice of determination of worker classification under I.R.C. § 7436 has been sent to petitioners, nor has any such determination been made, and (2) there is no current notice of certification of seriously delinquent federal tax debt to the Department of State under I.R.C. § 7345(d) outstanding as to petitioners, resulting in no notices that would confer jurisdiction on this Court. Respondent further requests that all portions of paragraph 1 of the Petition be stricken in which reference is made to a notice of determination of worker classification or a notice of certification of seriously delinquent federal tax debt to the Department of State.
On January 12, 2024, the Court directed petitioners, on or before January 31, 2024, to file an objection, if any, to respondent's motion and that failure to do so may result in the granting of respondent's motion and dismissal for lack of jurisdiction of so much of this case relating to the above-referenced notices. Petitioners failed to respond.
Like all federal courts, the Tax Court is a court of limited jurisdiction. Petitioners have not produced, nor otherwise demonstrated, that a notice of determination of worker classification or a notice of certification of seriously delinquent federal tax debt to the Department of State to confer jurisdiction on this Court, we are obliged to dismiss for lack of jurisdiction so much of this case relating to such notices.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to A Notice of Determination of Worker Classification and a Notice of Certification of Seriously Delinquent Federal Tax Debt to the Department of State and to Strike is granted in that so much of this case relating to a notice of determination of worker classification and a notice of certification of seriously delinquent federal tax debt are dismissed for lack of jurisdiction. It is further
ORDERED that all portions of paragraph 1 of the Petition be stricken in which reference is made to a notice of determination of worker classification or a notice of certification of seriously delinquent federal tax debt to the Department of State from the Court's record. Petitioners are advised that so much of this case relating to the notice of determination concerning collection action issued to petitioners for the 2012, 2013, 2014, 2017, and 2018 tax years remain pending before the Court.