Opinion
8671-22S
08-02-2023
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.
On July 31, 2023, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction. The Commissioner states that no valid notice of deficiency, as authorized by section 6212 and required by section 6213(a) to form the basis for a petition to this Court, was issued to the Burks with respect to their tax year 2018. The Commissioner further states that the deficiency was paid prior to the issuance of the notice of deficiency (notice), and the determined amount on the notice does not qualify as a deficiency within the meaning of I.R.C. § 6211(a). The motion states that the Commissioner does not know whether the Burks object to the Court granting the motion.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
Upon due consideration of the Commissioner's Motion to Dismiss for Lack of Jurisdiction, filed July 31, 2023, and for cause, it is
ORDERED that, on or before August 30, 2023, the Burks shall file a response or an objection to the Commissioner's Motion to Dismiss for Lack of Jurisdiction. Failure to comply with this Order may result in the granting of the Commissioner's motion.