Opinion
34273-21S
10-11-2022
MARK FAGIOLA & PATRICIA L. FAGIOLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ADAM B. LANDY SPECIAL TRIAL JUDGE
This case was calendared for trial at the October 11, 2022, Atlanta, Georgia, Trial Session of the Court.
On September 23, 2022, respondent filed a status report and advised that a basis for settlement has been reached. The parties filed a proposed stipulated decision with the Court on October 6, 2022.
Upon review of the proposed stipulated decision, the Court is concerned whether the notice of deficiency (notice) for the 2017 taxable year underlying this proceeding is valid. The below-the-line stipulations stated on the proposed decision suggests that the deficiency was paid prior to the issuance of the notice. 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 October 31, 2022, 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. The Court requests respondent attach to either a response or motion a copy of petitioners' account transcript for taxable year 2017 properly redacted in accordance with Rule 27, Tax Court Rules of Practice and Procedure.