Opinion
2858-21S
06-07-2021
David R. Elderkin & Debra S. Elderkin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On May 28, 2021, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review of such decision, particularly the stipulations contained therein, in conjunction with the earlier petition filed January 22, 2021, raises questions regarding the validity of the notice of deficiency for the 2017 taxable year dated October 26, 2020, underlying this proceeding. To wit, the petition and the decision suggest that the deficiency was paid in 2019. If the amount of an alleged deficiency has been paid prior to issuance of a statutory notice pertaining thereto, the determined amount fails to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code.
The premises considered, and for cause, it is
ORDERED that on or before June 24, 2021, respondent shall file either: (1) A report addressing and establishing the validity of the notice of deficiency for 2017, or (2) an appropriate jurisdictional motion.