Opinion
16157-22S
01-19-2023
WAYNE B. BRECHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 2, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. However, further review indicates that respondent's Motion to Dismiss for Lack of Jurisdiction appears to be more akin to a Motion to Substitute Parties and Change Caption.
In that motion, respondent indicates that: (1) the notice of deficiency attached to the petition was issued to Young Ah Choi, (2) no notice of deficiency has been issued to petitioner Wayne B. Brecher, (3) petitioner Wayne B. Brecher meant to file the petition on behalf of Young Ah Choi, and (4) petitioner does not object to respondent's motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 2, 2022, is recharacterized as respondent's Motion to Substitute Parties and Change Caption. It is further
ORDERED that respondent's Motion to Substitute Parties and Change Caption is granted in that "Young Ah Choi" is substituted for "Wayne B. Brecher" as a party petitioner. It is further
ORDERED that the caption of this case is changed to "Young Ah Choi, Petitioner v. Commissioner of Internal Revenue, Respondent."