Opinion
555-22S
03-21-2022
Janet Ordonez Cantada Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge.
On January 18, 2022, petitioner filed the petition to commence this case, seeking review of a notice issued for her 2019 tax year. Petitioner alleges in that petition that "on 11/10/21 I paid the amount requested." On March 4, 2022, respondent filed an answer to the petition and attached thereto a copy of the notice of deficiency, dated December 6, 2021, on which this case is based.
On March 9, 2022, petitioner filed a document improperly titled answer to amended petition. That document appears to be a duplicate of the petition filed to commence this case. Accordingly, we will strike that document from the Court's record.
At this juncture, as a result of petitioner's allegations in the petition, it appears that this case may have a fundamental jurisdictional defect. When a tax liability is fully paid before a notice of deficiency is issued, any notice of deficiency issued after such payment is invalid, and this Court has no jurisdiction in such a case. See Naftel v. Commissioner, 85 T.C. 527 (1985).
Upon due consideration, it is
ORDERED that petitioner's answer to amended petition is stricken from the Court's record in this case. It is further
ORDERED that, on or before April 5, 2022, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction on the ground that the notice of deficiency on which this case is based is invalid.