Opinion
27873-22S
10-04-2023
SHOLOM Y. HAFT & GITTEL F. HAFT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the October 30, 2023, Philadelphia, Pennsylvania, trial session of the Court.
The parties filed a Proposed Stipulated Decision and Settlement Stipulation on September 29, 2023, stating that, for tax year 2019, there is no deficiency in income tax due from the Hafts, and that there is an overpayment due to the Hafts. Upon review of the record, the Court is concerned whether the Notice of Deficiency (Notice) for 2019 underlying this proceeding is valid. The Petition and the payments listed on IRS Form 3623 attached to the Settlement Stipulation suggest that the deficiency was paid in full prior to the issuance of the Notice. If the amount of an alleged deficiency has been paid prior to issuance of a notice pertaining thereto, the determined amount fails to qualify as a deficiency within the meaning of the governing provisions of section 6211.
Statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
The premises considered, and for cause, it is
ORDERED that, on or before October 23, 2023, the Commissioner shall file a report addressing and establishing the validity of the Notice of Deficiency for 2019, or in the alternative, the parties shall jointly file an appropriate jurisdictional motion.