Opinion
36653-21S
06-14-2022
JOHN H. FULFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the October 11, 2022, Atlanta, Georgia, Trial Session of the Court.
A petition was filed in this case on December 9, 2021. Petitioner argues that he is not liable for the deficiency shown on the notice of deficiency (notice), dated September 17, 2021. Petitioner further argues that he sent full payment to respondent for the deficiency and penalty for the tax year at issue plus documents substantiating his entitlement to credits claimed on his income tax return.
Upon review of the filed documents, the Court is concerned whether the notice for the 2020 taxable year underlying this proceeding is valid. The petition suggests that the deficiency was paid prior to the issuance of the notice. If the amount of an alleged deficiency has been paid prior to issuance of a statutory notice pertaining thereto, the determined amount fails to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code.
The premises considered and for cause, it is
ORDERED that, on or before July 15, 2022, respondent shall file a response to this order and attach thereto a complete copy of the notice of deficiency upon which this case is based. It is further
ORDERED that, on or before July 15, 2022, respondent shall file either: (1) a report addressing and establishing the validity of the notice of deficiency for 2020, or (2) an appropriate jurisdictional motion.