Opinion
15885-23
12-22-2023
PAUL D. BAILEY & ROXANNE RANDALL BAILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 6, 2023, petitioners filed the Petition to commence this case, indicating that they seek review of a notice of deficiency issued for their 2022 and 2023 tax years. Petitioners attached to the Petition, however, only a notice of deficiency issued for their 2020 tax year.
On November 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that petitioners paid the tax liability for tax year 2020 before the issuance of the notice of deficiency and, therefore, the notice of deficiency on which this case is based is invalid. Upon further review, it appears that respondent's motion does not address petitioner's claims with respect to a notice of deficiency for their 2022 and 2023 tax years.
Upon due consideration of the foregoing, it is
ORDERED that, on or before January 19, 2024, respondent shall file a supplement to his above-referenced Motion to Dismiss for Lack of Jurisdiction and therein address this Court's jurisdiction with respect to so much of this case relating to petitioners' 2022 and 2023 tax years.