Opinion
17925-21S
02-22-2022
Jianjuen Hu & Xiaowen Shen, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the April 25, 2022, Boston, Massachusetts, Trial Session of the Court.
On February 18, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction And to Strike as to the Allegations Relating to the Determination Concerning Relief Under § 6015 (motion to dismiss), for the 2018 taxable year. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion. Upon due consideration and for reasons set forth in the motion to dismiss, it is
ORDERED that respondent's above-referenced motion to dismiss is granted. All allegations in the petition pertaining to a notice of determination concerning relief under § 6015 for the taxable year 2018 are deemed stricken.
The parties are reminded that the notice of deficiency issued to petitioners for taxable year 2018 remains at issue in this case.