Opinion
10929-22S
09-15-2023
LARRY R. HANN & SUZANNE M. HANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge.
On September 13, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration. Upon further review of the record, however, it appears that petitioners may have paid the tax liability for the 2019 tax year prior to the issuance of the notice of deficiency. If so, the notice of deficiency issued with respect to petitioners' 2019 tax year is invalid and this Court lacks jurisdiction in this case. See Bendheim v. Commissioner, 214 F.2d 26 (2d Cir. 1954).
Upon due consideration, it is
ORDERED that, on or before October 6, 2023, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction on the grounds that the notice of deficiency on which this case is based is invalid. We will hold the parties' Proposed Stipulated Decision pending resolution of the jurisdictional issue in this case.