Liew v. Comm'r of Internal Revenue

Full title: VICTOR LIEW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 19, 2023

No. 5804-23S (U.S.T.C. Jul. 19, 2023)

Opinion

5804-23S

07-19-2023

VICTOR LIEW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed June 8, 2023. By Order served June 9, 2023, the Court directed petitioner to file an objection, if any, to the Motion. On July 14, 2023, the Court received and filed a letter by petitioner in which he states an objection to the Motion to Dismiss.

In consideration of the foregoing, it is

ORDERED that petitioner's above-referenced letter is recharacterized as petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction.

The parties are advised that the Court will take action on respondent's Motion to Dismiss for Lack of Jurisdiction in due course.