Opinion
8175-21
12-29-2021
Amy Anderson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On March 8, 2021, petitioner filed the petition to commence this case, seeking review of a purportedly valid notice of deficiency issued with respect to her 2018 tax year. Petitioner indicated in the petition that she paid the tax liability for tax year 2018 before the notice of deficiency on which this case is based was issued.
On October 8, 2021, the parties filed a proposed stipulated decision. However, it is well settled that a statutory notice of deficiency does not confer jurisdiction on the Court when it is erroneously issued by the IRS after the taxpayer has paid the tax. Naftel v. Commissioner, 85 T.C. 527 (1985). Accordingly, on November 10, 2021, the Court issued an Order to Show Cause directing the parties to show cause 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.
In response to the Court's Order to Show Cause, on November 30, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that petitioner paid the tax liability for tax year 2018 before the issuance of the notice of deficiency, and, therefore, the notice of deficiency on which this case is based is invalid. Respondent states that petitioner has no objection to granting of his motion.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, issued November 10, 2021, is made absolute. It is further
ORDERED that respondent's above-referenced Motion To Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency on which this case is based is invalid. It is further
ORDERED that the parties' above-referenced proposed stipulated decision is stricken from the Court's record in this case.