Opinion
21043-22SL
08-24-2023
DUNG M. NGUYEN & TUAN K. NGUYEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge.
This case is calendared for trial at the September 18, 2023, Boston, Massachusetts, Trial Session of the Court.
On July 24, 2023, respondent filed a Motion to Dismiss on Ground of Mootness (respondent's motion). Respondent indicated in the motion that petitioners object to the granting of respondent's motion. By Order served July 25, 2023, the Court directed petitioners, on or before August 25, 2023, to file a written response to respondent's motion and indicate whether they object to the motion. The Court informed petitioners that failure to comply with the Order may result in the granting of respondent's motion.
On August 22, 2023, petitioner filed a Motion to Dismiss on Ground of Mootness (petitioner's motion), along with five documents characterized as "Brief in Support of Motion to Dismiss on Ground of Mootness" (briefs). Upon review of petitioner's motion the Court believes that petitioners intended to file a Response to Motion to Dismiss on Ground of Mootness. The Court will recharacterize petitioners' Motion to Dismiss on Ground of Mootness, as petitioners' Response to Motion to Dismiss on Ground of Mootness. The filing of the briefs is improper as they appear to be in the nature of evidence. Accordingly, the Court will strike these documents from the record in this case.
Upon due consideration, it is
ORDERED that petitioners' Motion to Dismiss on Ground of Mootness, filed August 22, 2023, is hereby recharacterized as petitioners' Response to Motion to Dismiss on Ground of Mootness. It is further
ORDERED that petitioners five documents characterized as "Brief in Support of Motion to Dismiss on Ground of Mootness", filed August 22, 2023, are hereby stricken from the Court's record. It is further
ORDERED that respondent's Motion to Dismiss on Ground of Mootness is set for hearing at the trial session of the Court commencing on September 18, 2023, at 10:00 a.m. in Room 5, 12th Floor, McCormack Post Office & Courthouse, 5 Post Office Square, Boston, Massachusetts 02109.
This Order constitutes official notice of its contents to the parties.