Opinion
11895-24
09-26-2024
HAE Y. PAK, DECEASED & KAB K. KIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 3, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Kab K. Kim and To Change Caption on the grounds that no notice of deficiency was issued, nor has respondent made any other determination, as to Kab K. Kim's 2018 tax year that would permit him to invoke the jurisdiction of this Court. On September 25, 2024, petitioners filed an Objection to Motion to Dismiss for Lack of Jurisdiction as to Kab K. Kim and To Change Caption. Notwithstanding the title of that document, petitioners therein state that they have no objection to the granting of respondent's Motion.
Accordingly, upon due consideration of the foregoing, it is
ORDERED that petitioners' Objection to Motion to Dismiss for Lack of Jurisdiction as to Kab K. Kim and To Change Caption is recharacterized as a Response to Motion to Dismiss for Lack of Jurisdiction as to Kab K. Kim and To Change Caption. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Kab K. Kim and To Change Caption is granted in that so much of this case relating to petitioner Kab K. Kim is dismissed for lack of jurisdiction and deemed stricken from the Court's record, and in that it is
ORDERED that the caption of this case is amended to read: "Hae Y. Pak, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent".