Zhang v. Comm'r of Internal Revenue

Full title: YAO LIANG ZHANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Oct 5, 2023

No. 1525-23 (U.S.T.C. Oct. 5, 2023)

Opinion

1525-23

10-05-2023

YAO LIANG ZHANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

On September 29, 2023, the Commissioner (respondent) filed a Motion to Dismiss for Lack of Jurisdiction. A review of that document discloses that Exhibit C, which purportedly is a redacted certified mail list with respect to the notice of deficiency issued to petitioner for petitioner's 2019 tax year, appears to relate to taxpayers other than the petitioner in this case.

On October 3, 2023, respondent filed another Motion to Dismiss for Lack of Jurisdiction with the proper attachments appended. As grounds for his motion, respondent asserts that the petition in this case was not filed within the time prescribed in the Internal Revenue Code.

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 29, 2023, is deemed stricken from the Court's record. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 29, 2023, is sealed and shall not be inspected by the public or the parties in this case, except by an Order of the Court. It is further

ORDERED that, on or before October 30, 2023, petitioner Ya o Liang Zhang shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 3, 2023. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.

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