Opinion
5195-24S
06-20-2024
MATTHEW E. BELSKI & CHERI M. BELSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 23, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction, which was followed by the filing of a First Supplement to Motion to Dismiss for Lack of Jurisdiction on June 18, 2024. As grounds for his motion, as supplemented, respondent asserts that petitioners paid the tax liability for tax year 2021 before the issuance of the notice of deficiency and, therefore, the notice of deficiency on which this case is based is invalid. See Bendheim v. Commissioner, 214 F.2d 26, 28 (2d Cir. 1954). Respondent represents that petitioners do not object to the granting of the motion, 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 because the notice of deficiency issued for petitioners' 2021 tax year is invalid.