Ling v. Comm'r of Internal Revenue

Full title: Hauyi Ling & Victor Chung, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Mar 16, 2023

No. 5900-22 (U.S.T.C. Mar. 16, 2023)

Opinion

5900-22

03-16-2023

Hauyi Ling & Victor Chung, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Courtney D. Jones Judge.

ORDER

Courtney D. Jones Judge.

This case is scheduled for trial at the session of the Court scheduled to commence on April 3, 2023, in San Francisco, California. On March 13, 2023, respondent concurrently filed a status report (Doc. 8) and a Motion to Dismiss for Lack of Jurisdiction as to Victor Chung and to Change Caption (Doc. 9) (Motion to Dismiss).

Regarding the Motion to Dismiss, respondent moves on the ground that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this court, has been sent to Petitioner Victor Chung with respect to the taxable year 2018. The Motion to Dismiss further represents that respondent has not made any other determination with respect to petitioner Victor Chung's taxable year 2018 that would confer jurisdiction on this Court. In the Motion, respondent advised that petitioners do not object to the granting of respondent's Motion to Dismiss.

Further, respondent filed a Status Report on the same day, and advised that a basis for settlement has been reached. However, the parties require additional time to file the proposed stipulated decision with the Court.

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Victor Chung and to Change Caption, filed March 13, 2023, is granted and this case is dismissed for lack of jurisdiction as to Victor Chung. It is further

ORDERED that the Caption of this case is amended to read "Hauyi Ling, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further

ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on April 3, 2023. It is further

ORDERED that, on or before May 15, 2023, the parties shall file a proposed stipulated decision. It is further

ORDERED that jurisdiction of this case is retained by the undersigned.