Opinion
1169-21S
08-30-2021
Jackie L. Sparks, Jr Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Cary Douglas Pugh Judge
This case is currently set for trial on the Court's November 29, 2021, Miami, Florida remote trial session. On July 19, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the notice of deficiency upon which the petition in this case was filed is invalid. By Order dated July 21, 2021, we directed petitioner to file an objection or other response by August 20, 2021. To date, petitioner has not filed a response.
The notice of deficiency issued to petitioner on December 7, 2020, is not valid because the amount asserted as a deficiency was paid prior to the mailing of the notice, and no deficiency exists for taxable year 2018. Therefore, the Court lacks jurisdiction, and the case must be dismissed. See Bendheim v. Commissioner, 214 F.2d 26 (2d Cir. 1954) (concluding the Commissioner did not issue a valid notice of deficiency where the additional tax in dispute had already been paid and there was no deficiency).
Upon After due consideration and for cause, it is hereby
ORDERED that respondents' Motion to Dismiss for Lack of Jurisdiction, filed July 19, 2021, is granted, and this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency upon which the petition in this case was filed is invalid.