Opinion
10833-21S
03-07-2022
Richard K. Kim & Soojin Kim, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY CHIEF JUDGE
On October 15, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the deficiency was paid before the issuance of the notice of deficiency and, therefore, the notice of deficiency issued March 15, 2021, is invalid. On December 27, 2021, the Court ordered petitioners to file an objection, if any, to respondent's motion to dismiss on or before January 20, 2021. To this date, petitioners have not filed an objection to respondent's motion to dismiss.
The record shows that petitioners paid the tax liability for the 2018 taxable year before the issuance of the notice of deficiency, and that no such deficiency existed at the time the notice was issued. Consequently, the notice of deficiency is invalid, and this case must be dismissed 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).
After due consideration of the foregoing, it is
ORDERED that respondent's October 15, 2021, Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency is invalid.