Opinion
1591-21
12-27-2021
Zi You Chen & Le Bin Chen Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
EMIN TORO JUDGE
This case is currently set for trial during the Court's January 24, 2022, Houston, Texas, trial session. On December 23, 2021, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction as to petitioner Le Bin Chen (Doc. 7) on the ground that no statutory notice of deficiency, as authorized by Internal Revenue Code section 6212 and required by Internal Revenue Code section 6213(a) to form the basis for a petition to this Court, has been sent to petitioner Le Bin Chen with respect to the taxable year 2017. The motion further asserts that no other determination has been made with respect to Le Bin Chen for the taxable year 2017 that would confer jurisdiction on the Court. Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to petitioner Le Bin Chen is granted. It is further
ORDERED that the Clerk of the Court shall change the caption of the case to read: "Zi You Chen, Petitioner v. Commissioner of Internal Revenue, Respondent".