Opinion
26998-22
05-30-2023
ROBERT KOZAK & CHERYL KOZAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 28, 2023, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction. In the motion to dismiss, respondent explained that petitioners had already paid the amount of the deficiency underlying this proceeding, prior to the issuance of the purported notice referenced in the petition herein. Subsequently, on March 20, 2023, petitioners filed an opposition to respondent's motion. Therein, petitioners explained that they "remitted to the respondent $1633 to stop the respondent from continuing to add interest to tax year 2019 deficiency until a resolution was found". Such explanation suggests an intention that the remittance be treated as a cash bond or deposit.
Accordingly, upon due consideration, it is
ORDERED that, on or before June 20, 2023, respondent shall file a response to petitioners' just-referenced opposition.