Opinion
28040-21S
11-10-2022
SAMUEL S. THU & MUOI TRUONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of jurisdiction as to Muoi Truong and to change caption, filed October 14, 2022, and heard on November 8, 2022, when the case was recalled from the calendar during the Boston, Massachusetts, trial session of the Court. The parties appeared and were heard.
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction as to petitioner Muoi Truong and to change caption is granted, and this case is dismissed for lack of jurisdiction insofar as it relates to petitioner Muoi Truong for the reasons set forth in respondent's motion. It is further
ORDERED that the caption of this case is amended to read "Samuel S. Thu, Petitioner v. Commissioner of Internal Revenue, Respondent."