Opinion
12383-21S
04-19-2022
MARK THOMAS HAYES & JENNIFER LYNN HAYES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge.
On April 18, 2022, the Court received from the parties in the above-docketed case a Settlement Stipulation and a Proposed Stipulated Decision resolving this case. Upon review of the filed documents and the previously filed petition, the Court is concerned whether the notice of deficiency for the 2017 taxable year dated January 25, 2021, underlying this proceeding is valid. Namely, the Settlement Stipulation and Proposed Stipulated Decision 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 May 6, 2022, respondent shall file either: (1) a report addressing and establishing the validity of the notice of deficiency for 2017, or (2) an appropriate jurisdictional motion.