Opinion
15439-21
12-16-2021
Mark S. Rabinowitz & Barbara B. Rabinowitz Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On September 7, 2021, the parties filed a proposed stipulated decision for the Court's consideration. Upon further review of the record, as it appeared to the Court that petitioners may have paid the tax liability for tax year 2018 before the notice of deficiency on which this case is based was issued, the Court issued on October 21, 2021, an Order to Show Cause why this case should not be dismissed for lack of jurisdiction. In response to the Court's Order to Show Cause, on November 5, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that petitioners paid the tax liability for tax year 2018 before the issuance of the notice of deficiency, and, therefore, the notice of deficiency on which this case is based is invalid. In his motion to dismiss, respondent states that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, issued October 21, 2021, is made absolute. It is further
ORDERED that the parties' proposed stipulated decision, filed September 7, 2021, is stricken from the Court's record. It is further
ORDERED that respondent's 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 on which this case is based is invalid.