Opinion
23214-21S
01-07-2022
Timothy J. Kradas & Christine N. Kradas Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction as to and to Strike as to Paragraph 1 of the Amended Petition, filed December 2, 2021, and there being no objection to the granting of such motion, it is
ORDERED that respondent's above-referenced motion is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to a Determination of Worker Classification. It is further
ORDERED that respondent's just-referenced motion is granted in that so much of this case as relates to a determination of worker classification is dismissed for lack of jurisdiction. All references in the amended petition to such a determination are hereby deemed stricken.
Petitioners are advised that so much of this case as relates to the notice of deficiency issued to them for the taxable year 2018 remains pending before the Court.