Opinion
6674-21
08-05-2022
LORI KELSO & DAVID E. KELSO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On June 29, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that petitioners paid the income tax liability for the 2018 taxable year before the issuance of the Notice of Deficiency in this case, thereby rendering that Notice invalid. Although the Court directed petitioners to file an objection, if any, to respondent's Motion to Dismiss, petitioners failed to do so.
There is no dispute here that the Notice of Deficiency upon which this case is based was issued after the deficiency determined therein was paid. Accordingly, we must dismiss this case for lack of jurisdiction. See Bendheim v. Commissioner, 214 F.2d 26 (2d Cir. 1954); McConkey v. Commissioner, 199 F.2d 892 (4th Cir. 1952); Estate of Crawford v. Commissioner, 46 T.C. 262 (1966); Anderson v. Commissioner, 11 T.C. 841 (1948).
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted in that this case is dismissed for lack of jurisdiction on the ground that the Notice of Deficiency is invalid.