Opinion
4624-23S
01-26-2024
BLAKE A. SHAPSKINSKY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the February 5, 2024, New York City, New York, trial session of the Court. On January 19, 2024, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. The Commissioner stated that Mr. Shapskinsky and his counsel have been nonresponsive to his communication attempts to resolve this case. Also, on January 19, 2024, but a few hours later, counsel for Mr. Shapskinsky filed an Objection disputing the Commissioner's allegations stated in his Motion but articulating that resolution of the case may be imminent.
The Commissioner's Motion, however, states that, prior to the issuance of the notice of deficiency (notice), Mr. Shapskinsky paid the proposed deficiency, penalty, and accrued interest for taxable year 2020. Upon review of the record, the Court is concerned whether the notice for 2020 underlying this proceeding is valid. If the amount of an alleged deficiency and penalty has been paid prior to issuance of a notice pertaining thereto, the determined amount fails to qualify as a deficiency within the meaning of the governing provisions of section 6211.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
The premises considered, and for cause, it is
ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute, filed January 19, 2024, is denied without prejudice. It is further
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on February 5, 2024. It is further
ORDERED that the undersigned retains jurisdiction of this case. It is further
ORDERED that, on or before February 23, 2024, Mr. Shapskinsky and the Commissioner each shall file a report addressing and establishing the validity of the notice of deficiency for tax year 2020, or in the alternative, the parties shall jointly file an appropriate jurisdictional motion.