Xueyuan Liu v. Comm'r of Internal Revenue

Full title: XUEYUAN LIU & YONG JIANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jun 13, 2023

No. 15979-22SL (U.S.T.C. Jun. 13, 2023)

Opinion

15979-22SL

06-13-2023

XUEYUAN LIU & YONG JIANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adam B. Landy Special Trial Judge

ORDER

Adam B. Landy Special Trial Judge

This case is calendared for trial at the Court's New York, New York, trial session scheduled to commence on September 18, 2023.

On July 5, 2022, petitioners filed their petition to commence this case seeking review of a Notice of Determination Concerning Collection Actions Under Sections 6320 or 6330 of the Internal Revenue Code (Notice), dated May 25, 2022, issued to Xueyuan Liu with respect to tax year 2017. A full copy of the Notice is attached to the Commissioner's Answer. No notice of determination issued to petitioner Yong Jiang has been produced by petitioners or the Commissioner.

The Court issued an Order to Show Cause served on May 15, 2023, seeking the parties' positions as to why so much of this case relating to Yong Jiang should not be dismissed for lack of jurisdiction on the ground that no Notice for tax year 2017 was issued to Yong Jiang that would confer jurisdiction on this Court. On May 31, 2023, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction as to Yong Jiang, upon the ground that no Notice was sent to Yong Jiang for tax year 2017, nor has the Commissioner made any other determination with respect to Yong Jiang's tax year 2017. The motion further states that petitioners' views on the motion are unknown.

Upon due consideration of the Commissioner's motion and for cause, it is

ORDERED that the Court's Order to Show Cause, issued May 15, 2023, is hereby discharged. It is further

ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction as to Yong Jiang, filed May 31, 2023, is granted for the reasons stated therein. This case is dismissed for lack of jurisdiction as to Yong Jiang, and references in the petition to Yong Jiang are deemed stricken. It is further

ORDERED that, on the Court's own motion, the caption of this case is amended to read: "Xueyuan Liu, Petitioner, v. Commissioner of Internal Revenue, Respondent."