Opinion
28120-21SL
10-25-2022
PAUL PRICE & PAMELA HOWARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 16, 2021, respondent filed in the above docketed case a Motion To Dismiss for Lack of Jurisdiction with Respect to Portion of the Petition That Seeks To Invoke the Jurisdiction of the Tax Court Under Section 7436(a) of the Internal Revenue Code (I.R.C.), on the grounds that: (1) No Notice of Determination Concerning Worker Classification, as authorized by section 7436, I.R.C., to form the basis for a petition to this Court and upon which the Court is conferred with jurisdiction, has been sent to petitioners; (2) no other determination was made by respondent with respect to petitioners that would confer jurisdiction on this Court pursuant to section 7436, I.R.C.; and (3) the pleading in the instant case was not filed by the person for whom the services are performed, as required pursuant to section 7436(b)(1), I.R.C., and Rule 290(b)(2) of the Tax Court Rules of Practice and Procedure. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so.
Upon due consideration, it is
ORDERED that respondent's just referenced Motion To Dismiss for Lack of Jurisdiction with Respect to Portion of the Petition That Seeks To Invoke the Jurisdiction of the Tax Court Under Section 7436(a), I.R.C., is granted. This case is dismissed for lack of jurisdiction as to any claims related to worker classification with respect to the taxable years 2014 through 2017, and references in the petition to such claims are deemed stricken.