Opinion
11518-23
10-16-2023
JUHUA CHENG & XIAODONG NING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 20, 2023, the Court issued an Order directing petitioners to file an amended petition in compliance with the Tax Court Rules of Practice and Procedure. No amended petition has been filed. However, upon further review of the petition filed to commence this case, it appears that no amended petition is needed in this case. In addition, it appears that the case caption should be amended.
Upon due consideration and for cause, it is
ORDERED that the caption in this case is hereby amended to read: "Juhua Cheng, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further ORDERED that petitioner Juhua Cheng is no longer required to file an amended petition. It is further
ORDERED that, on or before December 18, 2023, in accordance with the Tax Court Rules of Practice and Procedure, respondent shall serve on the individual who filed a joint income tax return with petitioner for tax year 2021 notice of the filing of the Petition in this case and of his right to intervene in this proceeding. It is further
ORDERED that, on or before December 18, 2023, respondent shall file an Answer to the Petition.