Opinion
14549-23
07-22-2024
EUGENE DEHOSTOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 18, 2024, the parties filed a Proposed Stipulated Decision for the Court's consideration. Upon review of the record, however, it appears that petitioner may have paid the tax liability for his 2021 tax year prior to the issuance of the notice of deficiency. If so, the notice of deficiency issued to petitioner for his 2021 tax year is invalid and this Court lacks jurisdiction of this case. See Bendheim v. Commissioner, 214 F.2d 26 (2d Cir. 1954).
Upon due consideration, it is
ORDERED that, on or before August 12, 2024, 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. We will hold the parties' Proposed Stipulated Decision pending resolution of the above-described jurisdictional issue.