Opinion
8359-23
11-07-2023
CONRAD INDUSTRIES, INC. AND SUBSIDIARIES Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos Special Trial Judge
A petition was filed in this case on May 25, 2023, in response to a notice of deficiency issued, referencing the tax years 2014 and 2015. On June 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction with respect to tax year 2015. The basis for respondent's motion is that a deficiency was not determined for tax year 2015 and therefore the Court does not have jurisdiction with respect to tax year 2015. The notice of deficiency includes tax year 2015, but reflects a zero deficiency.
Petitioner objects to respondent's motion. Petitioner contends that there are carry-back adjustments from 2015 to 2014 and that respondent included tax year 2015 in the notice of deficiency.
While the issue may not be free from doubt, the Court will deny respondent's motion, without prejudice to renew it at a later date. The Court believes this case should be set for trial at the next New Orleans, Louisiana trial session. The parties are encouraged to communicate as required by the Tax Court Rules and discuss settlement as well as prepare for trial. It may be that depending upon settlement or trial, the parties can deal with tax year 2015 and the ultimate treatment of any carryback adjustments.
Premise considered, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year Ended December 31, 2015 and to Strike, filed June 20, 2023 is denied without prejudice.