Opinion
4335-21
02-08-2022
Timothy Finlayson & Rachel Finlayson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order to Show Cause issued January 18, 2022, the Court directed the parties to show cause, on or before February 7, 2022, why this case should not be dismissed for lack of jurisdiction on the ground that the notice of deficiency in this case is invalid because petitioners paid the tax liability for tax year 2018 prior to the issuance of the notice. On February 7, 2022, respondent filed a response to the Court's Order to Show Cause, therein asserting that, as petitioners made their payment on February 5, 2021, the notice of deficiency, dated November 16, 2020, is valid and this Court has jurisdiction of this case. However, the documents petitioners attached to the petition indicate that petitioners paid the 2018 tax liability on February 5, 2020, rather than February 5, 2021.
In view of the foregoing, it is
ORDERED that, on or before March 1, 2022, respondent shall file a supplement to his above-referenced response and therein fully discuss his position concerning the Court's jurisdiction in this case in the light of petitioners' payment information attached to the petition filed to commence this case.