Opinion
36653-21S
09-23-2024
JOHN H. FULFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge
This case for the redeterminations of deficiencies is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 26, 2024. Respondent's motion was heard in Atlanta, Georgia, on February 5, 2024. Counsel for respondent appeared and argued in support of the motion. Petitioner appeared and opposed it.
Respondent's motion is directed towards 2019 and 2020. The parties agree that the notice of deficiency dated September 17, 2021, a copy of which is attached to the petition (notice), incorrectly shows "2020" on the first page. The parties agree that the deficiency determined in the notice relates to 2019. According to the motion, respondent has not acted or failed to act in any manner that would allow for jurisdiction in this Court over petitioner 2020 federal income tax liability. a point petitioner does not dispute.
With respect to 2019, respondent takes the position that the Court is without jurisdiction because the notice is invalid. This so, according to respondent, because petitioner paid the deficiency before the notice was issued. Petitioner did pay the deficiency and related amounts before the notice was issued, but undenied allegations contained in the petition and statements made by petitioner at the hearing strongly suggest that the payment petitioner submitted towards the 2020 deficiency was intended as a deposit. Premises considered, it is
ORDERED that so much of respondent's motion as relates to 2020 is dismissed for lack of jurisdiction because respondent has neither made any determination nor failed to act in any manner that would allow the Court to acquire jurisdiction over petitioner's 2020 federal income tax liability. It is further
ORDERED that so much of respondent's motion with respect to 2019 is denied, without prejudice if respondent can establish that the payment petitioner made towards the 2019 deficiency was other than a deposit. It is further
ORDERED that this case is set for trial during the Atlanta, Georgia, trial session scheduled to begin in that city on January 6, 2025, in courtroom 1136, Russell Federal Building and Courthouse, 75 Ted Turner Drive, SW, Atlanta, Georgia, at a time and date certain of 9:00 a.m. on Wednesday, January 8, 2025. It is further
ORDERED that the terms and conditions set forth in the Standing Pretrial Order served June 10, 2022, remain in full force and effect.