Opinion
15211-23
11-08-2023
LUC VAN PHAM & HANG THI THU DOAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Hang Thi Thu Doan. In the Motion, respondent asserts that no notice of deficiency was issued to petitioner Hang Thi Thu Doan with respect to tax year 2018, nor has respondent made any other determination with respect to her 2018 tax year that would confer jurisdiction on this Court. According to respondent, petitioners do not object to the granting of this Motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced Motion to Dismiss is granted in that so much of this case relating to petitioner Hang Thi Thu Doan is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Luc Van Pham, Petitioner v. Commissioner of Internal Revenue, Respondent".
Petitioner Luc Van Pham is reminded that so much of this case as relates to the notice of deficiency for Luc Van Pham's 2018 tax year remains pending before the Court.