Opinion
21128-21
12-09-2021
Rebecca C. Watts Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On November 30, 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 June 11, 2021, raises questions regarding the validity of the notice of deficiency for the 2018 taxable year dated April 12, 2021, underlying this proceeding. To wit, the petition and the decision suggest that the deficiency was paid in December of 2020. 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.
Additionally, the Proposed Stipulation Decision references additions to tax and penalties, while none are reflected on the underlying notice of deficiency.
The premises considered, and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed November 30, 2021, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that on or before December 30, 2021, respondent shall file either: (1) A report addressing and establishing the validity of the notice of deficiency for 2018, or (2) an appropriate jurisdictional motion.