Opinion
15255-23
12-19-2023
CHAD CRYSTAL & LILYA CRYSTAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Currently pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction (motion to dismiss), filed November 15, 2023, on the grounds that the Petition was not filed within the time prescribed in the Internal Revenue Code. On December 11, 2023, petitioners filed an Objection to Motion to Dismiss for Lack of Jurisdiction. Petitioners' objection indicates that the deficiency determined for petitioners' 2020 tax year may have already been paid when the notice of deficiency was issued to petitioners. If so, the notice of deficiency on which this case is based is invalid and this Court would lack jurisdiction of this case for that reason. See Bendheim v. Commissioner, 214 F.2d 26 (2d Cir. 1954).
Upon due consideration of the foregoing, it is
ORDERED that, on or before January 19, 2024, respondent shall file a Response to petitioners' Objection to Motion to Dismiss for Lack of Jurisdiction, setting forth and fully discussing his position with respect to whether the notice of deficiency on which this case is based invalid because the deficiency was paid prior to the issuance of the notice of deficiency.