Opinion
9033-19
03-31-2022
CHOONG H. KOH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is set for trial at the Court's April 25, 2022, trial session in New York, New York. On February 25, 2022, the Commissioner filed a motion to dismiss for lack of jurisdiction as to I.R.C. section 6038D (section 6038D), and petitioner, Choong H. Koh, subsequently filed a response.
We will order the Commissioner to file a reply to Mr. Koh's response. It would be particularly helpful for the Court to hear the Commissioner's reply to Mr. Koh's argument that the Court has jurisdiction under section 6214 with respect to the $10,000 miscellaneous penalties reflected on his 2012 and 2013 Form 1040 account transcripts. Accordingly, it is
ORDERED that, no later than Wednesday, April 13, 2022, the Commissioner shall file a reply consistent with this Order to Mr. Koh's response to the Commissioner's motion to dismiss for lack of jurisdiction. as to section 6038D.