Opinion
6992-22S
05-11-2023
CHUNKEI CHIU & YIJIE ZHANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 22, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Yijie Zhang and Chang Caption on the ground that no notice of deficiency was issued to petitioner Yijie Zhang for tax year 2019 that would permit her to invoke this Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Yijie Zhang is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Chunkei Chiu, Petitioner v. Commissioner of Internal Revenue, Respondent".