Opinion
16075-23S
03-28-2024
MICHAEL L. BEYERLEIN & AMY L. BEYERLEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 27, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that petitioners paid the tax liability for tax year 2020 before the issuance of the notice of deficiency and, therefore, the notice of deficiency on which this case is based is invalid. See Bendheim v. Commissioner, 214 F.2d 26, 28 (2d Cir. 1954).
Upon due consideration of the foregoing, it is
ORDERED that, on or before April 19, 2024, petitioners may file an Objection to the above-referenced Motion to Dismiss for Lack of Jurisdiction. Failure to file an objection may result in the granting of the motion and dismissal of this case for lack of jurisdiction.