Opinion
16707-21
09-01-2021
Cheryl Strandberg Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 17, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that the deficiency for tax year 2018 was paid in full prior to the issuance of the notice of deficiency and, therefore, the notice of deficiency is invalid. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion.
In the motion, respondent asserts that on March 1, 2021, he issued a notice of deficiency for tax year 2018. On July 12, 2021, respondent redetermined petitioner's tax liability for the 2018 tax year based on additional information received on petitioner's amended return. It is the existence of a deficiency on the date of the sending of the notice of deficiency that confers jurisdiction on this Court. Paccon, Inc. v. Commissioner, 45 T.C. 392, 396 (1966).
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is denied. It is further
ORDERED that, on or before September 23, 2021, the parties shall either (1) submit stipulated decision documents so this case may be concluded or (2) file further status reports as to the then present status of this case.
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