Opinion
1525-23
09-15-2023
YUO LIANG ZHANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 10, 2023, petitioner filed the petition to commence this case, indicating therein that petitioner seeks review with respect to petitioner's 2018 and 2019 tax years. On September 5, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed within the time prescribed in the Internal Revenue Code. The Court notes that the certified mail list attached to the petition which purportedly substantiates the date the 2019 notice of deficiency was mailed to petitioner relates to different taxpayers.
Respondent also states in his motion that petitioner's correct name is "Yao Liang Zhang".
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 5, 2023, is stricken from the Court's record in this case. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 5, 2023, is sealed from the view of the public and the parties in this case and shall not be inspected by any person or entity, except by an Order of the Court. It is further
ORDERED that, on the Court's own motion, the caption of this case is amended to read: "Yao Liang Zhang, Petitioner v. Commissioner of Internal Revenue, Respondent".