Opinion
8671-22S
07-03-2023
ORLANDA S. BURKS & WANDA A. BURKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge.
This case was calendared for trial at the May 30, 2023, Washington, District of Columbia, trial session of the Court.
The parties filed a proposed stipulated decision and settlement stipulation on June 29, 2023, stating that the Burks are liable for a deficiency in income tax, but are due an overpayment for the tax year in issue (2018). Upon review of the record, the Court is concerned whether the notice of deficiency (notice) for 2018 underlying this proceeding is valid. The petition and the payments listed on the settlement stipulation suggests that the deficiency was paid in full prior to the issuance of the notice. If the amount of an alleged deficiency has been paid prior to issuance of a notice pertaining thereto, the determined amount fails to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code.
The premises considered and for cause, it is
ORDERED that, on or before July 31, 2023, the Commissioner shall file either: (1) a report addressing and establishing the validity of the notice of deficiency for 2018, or (2) an appropriate jurisdictional motion.