Opinion
11131-20S
08-17-2021
Michael R. Mowett Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 12, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Michael R. Mowett's Dispute Regarding a Notice of Determination of Worker Classification. Although the Court directed petitioner to file an Objection, if any, to respondent's motion to dismiss, petitioner failed to do so. The record includes no indication that respondent has issued to petitioner a notice of determination of worker classification for the 2014 taxable year.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Petitioner Michael R. Mowett's Dispute Regarding a Notice of Determination of Worker Classification is granted in that so much of this case as pertains to an alleged notice of determination of worker classification issued to petitioner for the 2014 taxable year is dismissed for lack of jurisdiction.
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