Opinion
11078-21
09-28-2021
Marty Smith & Tracey Smith Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 19, 2021, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review of such decision, particularly the stipulations contained therein, in conjunction with the earlier petition filed April 6, 2021, raised questions regarding the validity of the notice of deficiency for the 2018 taxable year purportedly dated March 15, 2021, underlying this proceeding. To wit, the petition and the decision suggested that the deficiency was paid in January 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.
Subsequently, on August 12, 2021, respondent filed a report advising that research into the validity of the notice was ongoing and requesting additional time days to respond fully to the concerns raised. Nonetheless, nothing further has been heard from respondent to date.
The premises considered, and for cause, it is
ORDERED that on or before October 19, 2021, respondent shall file either: (1) A further report addressing and establishing the validity of the notice of deficiency for 2018, or (2) an appropriate jurisdictional motion.
1