Opinion
2083-24
06-04-2024
SORASAK ARPAJIRAKUL & BUNCHHUOY ARPAJIRAKUL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 3, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Petitioner Bunchhuoy Arpajirakul and To Change Caption, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Bunchhuoy Arpajirakul with respect to taxable year 2017, nor had respondent made any other determination with respect to Bunchhuoy Arpajirakul's tax year 2017 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof. Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Petitioner Bunchhuoy Arpajirakul and To Change Caption is granted. This case is dismissed for lack of jurisdiction as to Bunchhuoy Arpajirakul, and references in the petition to Bunchhuoy Arpajirakul are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Sorasak Arpajirakul, Petitioner v. Commissioner of Internal Revenue, Respondent".