Opinion
13719-21S
11-10-2021
Dennis Alfred Cattell Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On April 21, 2021, petitioner filed the petition to commence this case, seeking review of a purportedly valid notice of deficiency issued with respect to his 2018 tax year. Petitioner indicated in the petition that he paid the tax liability for tax year 2018 before the notice of deficiency was issued.
It is well settled that a statutory notice of deficiency does not confer jurisdiction on the Court when it is erroneously issued by the IRS after the taxpayer has paid the tax. Naftel v. Commissioner, 85 T.C. 527 (1985), Accordingly, on September 28, 2021, the Court issued an Order to Show Cause directing the parties to show cause why this case should not be dismissed for lack of jurisdiction.
On October 7, 2021, petitioner filed a response to the Order to Show Cause, reiterating therein that he paid the 2018 tax liability before the notice of deficiency for his 2018 tax year was issued. On October 15, 2021, the parties filed a proposed stipulated decision. However, subsequently, on November 4, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that petitioner paid the tax liability for tax year 2018 before the issuance of the notice of deficiency, and, therefore, the notice of deficiency on which this case is based is invalid.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, issued September 28, 2021, is made absolute. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency on which this case is based is invalid. It is further
ORDERED that the parties' proposed stipulated decision is stricken from the Court's record in this case.