Opinion
4559-21S
08-22-2022
GARY R. GAMMON & GINGER C. GAMMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Elizabeth Crewson Paris Judge
This case is calendared for trial at the Court's September 6, 2022, Birmingham, Alabama, remote trial session. Because this trial session is being conducted remotely, the place of trial is for administrative purposes only.
On August 12, 2022, docket entry 9, respondent filed Motion to Dismiss for Lack of Jurisdiction which requests that this case be dismissed for lack of jurisdiction upon the ground that the purported Notice of Deficiency that was issued to petitioner for the taxable year 2018 is invalid; that the liability was paid in full before the Notice of Deficiency was issued thereby creating an invalid Notice of Deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court; and that respondent has not made any other determination that would confer jurisdiction upon this Court over the taxable year 2018.
Respondent's motion indicates that petitioners do not object to the granting of this motion.
After due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed August 12, 2022, docket entry 9, is granted, and this case is dismissed for lack of jurisdiction upon the ground that the purported Notice of Deficiency that was issued to petitioner for the taxable year 2018 is invalid; that the liability was paid in full before the Notice of Deficiency was issued thereby creating an invalid Notice of Deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court; and that respondent has not made any other determination that would confer jurisdiction upon this Court over the taxable year 2018. 1