Opinion
32868-21
01-13-2022
Jacob Park & Karen Park Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 23, 2021, the Court received from the parties in the above-docketed matter a stipulated decision resolving this litigation. At that juncture, the Court by Order served December 27, 2021, highlighted that review of the decision, particularly the stipulations contained therein, in conjunction with the earlier petition filed October 19, 2021, raised questions regarding the validity of the purported notice of deficiency for the 2018 taxable year underlying this proceeding, and that no copy of such notice has been provided. Critically, the petition and the decision suggested that the deficiency was paid in April of 2021. 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 Court thereupon directed respondent to file either: (1) A report addressing and establishing the validity of the notice of deficiency for 2018 and attaching a complete copy of such document, or (2) an appropriate jurisdictional motion, likewise with relevant documentation attached.
On January 7, 2022, respondent filed a status report. However, such report did nothing other than attach a copy of the notice of deficiency for 2018 and was deafeningly silent as to validity of the notice vis-a-vis the highlighted issue of payment.
Accordingly, the premises considered, it is
ORDERED that, on or before February 2, 2022, respondent shall file a further report and shall address therein the just-described matter of validity. Alternatively, an appropriate jurisdictional motion should be filed if warranted.