Opinion
11533-20L
11-30-2021
Hoai Duc Nguyen Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Cary Douglas Pugh Judge.
This case currently is set for trial at the Court's San Diego, California, trial session on February 28, 2022. On November 16, 2021, respondent filed a status report indicating that he may file a motion to dismiss for lack of jurisdiction in the light of statements made on an attachment to the petition and in letters sent to respondent and the Court subsequent to the filing of the petition. On November 18, 2021, the Court received and filed a letter submitted on behalf of petitioner stating that petitioner would be unable to attend trial and seeking a decision on summary judgment.
Our review of the record, and in particular the petition, which bears petitioner's signature, suggests that dismissal on the grounds suggested in respondent's November 16, 2021, status report may not be appropriate. But the record before us also suggests that this case might be resolved more efficiently by deciding a dispositive motion, such as summary judgment as suggested in the November 18, 2021, letter. We note in this regard, collection cases, such as this, often are resolved on summary judgment after review of the administrative record and do not require trial. The record also suggests that petitioner may not be able to participate in future proceedings and may not have a representative to act in his stead in this case. After due consideration, therefore, it is
ORDERED that on or before January 10, 2022, respondent shall file a motion for summary judgment or other dispositive motion. It is further
ORDERED that this case is stricken from the Court's February 28, 2022, San Diego, California trial session, and jurisdiction is retained by this Division of the Court.