Opinion
15885-23
01-19-2024
PAUL D. BAILEY & ROXANNE RANDALL BAILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
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, a notice of deficiency issued for petitioners' 2020 tax year.
On November 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss). On January 18, 2024, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction. In respondent's motion to dismiss, as supplemented, respondent asserts that (1) as to petitioners' 2020 tax year, this case should be dismissed on the grounds that petitioners paid the 2020 tax liability before the issuance of the notice of deficiency and, therefore, the 2020 notice of deficiency on which this case is based is invalid, see Bendheim v. Commissioner, 214 F.2d 26, 28 (2d Cir. 1954), and (2) as to petitioners' 2022 and 2023 tax years, no notice of deficiency was issued, nor has respondent made any other determination, that would confer jurisdiction on this Court. Respondent additionally states that petitioners do not object to the granting of the motion to dismiss, as supplemented.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, is granted and this case is dismissed for lack of jurisdiction.