Opinion
2699-21S
09-14-2021
Edward Joseph Febinger and Diane Febinger Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY, CHIEF JUDGE
On July 27, 2021, the parties filed a proposed stipulated decision. After further review of the record, on August 23, 2021, the Court issued an Order to Show Cause. That Order directed respondent to show cause why this case should not be dismissed for lack of jurisdiction on the ground that petitioners paid the tax liability before issuance of the notice and, therefore, the notice of deficiency issued for petitioners' 2017 tax year is invalid.
On September 13, 2021, respondent filed his response to the Court's Order, therein agreeing that this case should be dismissed for lack of jurisdiction on the ground that the notice of deficiency on which this case is based is invalid. In his response, respondent confirms that petitioners paid the tax liability for 2017 before the notice of deficiency for tax year 2017 was issued.
Upon due consideration, it is
ORDERED that the parties' proposed stipulated decision, filed July 27, 2021, is stricken from the Court's record in this case. It is further
ORDERED that the Court's Order to Show Cause, issued August 23, 2021, is made absolute. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency on which this case is based is invalid.
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