Opinion
27579-21S
09-01-2022
KERRY AZELTON & SHERYL AZELTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Peter J. Panuthos Special Trial Judge
A petition was filed in this docket on August 9, 2021. Attached to the petition is an Internal Revenue Letter dated May 10, 2021, purporting to be a notice of deficiency for the 2018 tax year.
In a Motion to Dismiss for Lack of Jurisdiction, filed July 19, 2022, respondent asserts that the purported notice of deficiency is invalid since prior to the issuance of said notice, petitioner paid in full the tax liability including addition to tax. Respondent also asserts that no other deficiency or determination was made with respect to 2018. Respondent indicates in his motion that petitioner does not object to dismissal of this case.
Based on respondent's representations, it appears to the Court that the purported notice of deficiency is not valid as the tax liability was paid in full prior to issuance of the notice. See McConkey v. Commissioner, 199 F.2d 892, 893 (4th Cir. 1952); Estate of Crawford v. Commissioner, 46 T.C. 262 (1966). Given that the notice of deficiency is invalid, and no other notice of deficiency or determination was issued with respect to the 2018 tax year it is clear that the Court does not have jurisdiction in this matter. Accordingly, the Court will grant respondent's motion.
Premise considered it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 19, 2022, is granted and this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency for the 2018 tax year is invalid.