Opinion
12948-22
11-02-2023
VITHEAN PANG & LINA CHEA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Juan F. Vasquez Judge
On March 16, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to petitioner Vithean Pang upon the ground that the petition was not filed within the time prescribed by I.R.C. section 6213(a). Therein, respondent also moved to dismiss and change caption as to petitioner Lina Chea, upon the ground that no statutory notice of deficiency, as authorized by I.R.C. section 6212 and required by I.R.C. section 6213(a) to form the basis for a petition to this Court, has been issued to petitioner Lina Chea with respect to the 2018 tax year, nor has respondent made any other determination with respect to petitioner Lina Chea's 2018 tax year that would confer jurisdiction on this Court.
Accordingly, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 16, 2023, is granted in part in that this case is dismissed as to petitioner Lina Chea and the caption of this case is amended to read "Vithean Pang, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 16, 2023, as to petitioner Vithean Pang is calendared for hearing at the trial session of the Court commencing at 10a.m. on January 8, 2024, in Room 1167, Edward R. Roybal Center & Federal Building, 255 E. Temple Street, Los Angeles, California, 90012.'
This order constitutes official notice of the same to the parties herein.