Opinion
8452-21
03-04-2022
Jacob Laser Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge.
On June 23, 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 to petitioner on February 16, 2021, is invalid. On June 29, 2021, the Court ordered petitioner to file an objection, if any, to respondent's motion to dismiss on or before July 20, 2021. To this date, petitioner has not filed an objection to respondent's motion to dismiss.
The record shows that petitioner 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 June 23, 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. 1