Opinion
29859-21S
08-30-2022
LINH T. TRAN & ANDREW PHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi, Special Trial Judge
This case is currently calendared for trial at the Court's Los Angeles, California trial session beginning on November 14, 2022. On August 26, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction, alleging that the Tax Court petition in this deficiency case was untimely filed.
Pending before the Court in Hallmark Research Collective v. Commissioner (Docket No. 21284-21) (Hallmark) is a motion asking the Court to vacate its previous order granting dismissal of Hallmark's deficiency case for lack of jurisdiction. The Hallmark motion to vacate asks the Court to address whether the 90-day limit for filing a petition in this Court (after the issuance of a notice of deficiency) as provided in I.R.C. § 6213(a) is jurisdictional or may be equitably tolled in light of the recent United States Supreme Court decision in Boechler, P.C. v. Commissioner, No. 20-1472 (U.S. April 21, 2022).
Before taking further action in this case, we will await the ruling of this Court on the Hallmark motion to vacate. Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed August 26, 2022, is held in abeyance until this Court rules on Hallmark's Motion to Vacate Order of Dismissal for Lack of Jurisdiction filed May 2, 2022, in Docket No. 21284-21. It is further
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on November 14, 2022. It is further
ORDERED that jurisdiction of this case is retained by this Division of the Court.