Opinion
8275-24
06-28-2024
RODNEY C. COOK & CHARLES L. BROWNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE.
On June 27, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that petitioners paid the tax liability for tax year 2021 before the issuance of the notice of deficiency and, therefore, the notice of deficiency on which this case is based is invalid. See Bendheim v. Commissioner, 214 F.2d 26, 28 (2d Cir. 1954). Respondent represents that petitioners do not object to the granting of the motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction on the grounds that the notice of deficiency on which this case is based is invalid.