Opinion
24684-22S
01-25-2023
TAO SUN & ZIMING YANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 24, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Ziming Yang and to Change Caption. There is no objection to the granting of the Motion.
Accordingly, and for the reasons set forth in the Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to Ziming Yang. All references in the Petition to the 2018 taxable year of Ziming Yang are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Tao Sun, Petitioner v. Commissioner of Internal Revenue, Respondent."