Opinion
35255-21
03-09-2022
Bounthanh Xaysana & Phonexay Xaysana Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On November 22, 2021, petitioners filed an imperfect petition to commence this case, indicating that they seek to challenge a notice of deficiency issued for their 2019 tax year. By Order dated January 14, 2022, the Court directed petitioners to file an amended petition and to pay the Court's $60.00 filing fee for this case. On January 19, 2022, respondent filed a Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted. On February 28, 2022, petitioners filed a First Amendment to Petition and paid the Court's filing fee for this case. In their amendment to petition, petitioners elected to have this case conducted under the Court's small tax case procedures, and it appears that this case qualifies to be conducted as a small Tax Court case.
In view of the foregoing, it is
ORDERED that the caption of this case is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process this case to trial or other disposition as a small Tax Court case. It is further
ORDERED that respondent's Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted is denied. It is further
ORDERED that, on or before May 2, 2022, respondent shall file an answer to petition, as amended.