Opinion
12202-20S
01-20-2023
ZHENYAN CHEN, DECEASED & YAN GAO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's San Francisco, California trial session, scheduled to begin January 23, 2023.
On January 6, 2023, the Commissioner filed a motion to dismiss for lack of jurisdiction as to Zheyan Chen. In the motion, the Commissioner sets forth that Mr. Chen died subsequent to the filing of the petition in this case and that Mr. Chen's only ascertainable heirs at law are his surviving spouse, Yan Gao (also a petitioner in this case), and daughter Gao Wanyue. It appears that motion was intended to be a motion to dismiss for lack of prosecution, not jurisdiction. The Court will recharacterize the motion. After due consideration, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction as to Zheyan Chen is recharacterized as a motion to dismiss for lack of prosecution as to Zheyan Chen. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution as to Zheyan Chen is set for hearing on Monday, January 23, 2023, at 10:00 a.m. (PT), at the above-referenced trial session, located in Room 2-1408, at the Burton Federal Building & U.S. Courthouse, 450 Golden Gate Avenue, San Francisco, CA 94102. It is further
ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of this Order and a copy of the Commissioner's motion to dismiss for lack of prosecution as to Zheyan Chen on Ms. Wanyue at the address set forth on page 2 of the Commissioner's motion.