Opinion
18759-22
10-19-2022
DEBBIE H. WHITAKER & GERALD L. WHITAKER, SR. DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
On October 18, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Gerald L. Whitaker, Sr., Deceased and to Change Caption. Upon review of the record, however, it appears that petitioners paid the tax liability for the 2020 tax year prior to the issuance of the notice of deficiency. If so, the notice of deficiency issued to petitioners for the 2020 tax year is invalid and this Court lacks jurisdiction of this case. See Naftel v. Commissioner, 85 T.C. 527 (1985).
Upon due consideration, it is
ORDERED that, on or before November 9, 2022, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction on the ground that the notice of deficiency on which this case is based is invalid. Respondent's above-referenced motion will be held in abeyance.