Opinion
6334-21
12-09-2021
Leroy Hansen & Sharon B. Hansen Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On August 3, 2021, the Court issued an Order To Show Cause, directing the parties to show cause in writing why this case should not be dismissed for lack of jurisdiction on the ground that the notice of deficiency upon which it is based is invalid. On August 23, 2021, respondent filed a response, therein stating that he has no objection to this case being so dismissed. To date, petitioners have failed to file a response.
The record shows that petitioners paid the tax liability for the 2018 taxable year before the issuance of the notice of deficiency, and that no such deficiency existed at the time the notice was issued. Consequently, the notice of deficiency is invalid, and this case must be dismissed for lack of jurisdiction. See Bendheim v. Commissioner, 214 F.2d 26 (2d Cir. 1954); McConkey v. Commissioner, 199 F.2d 892 (4th Cir. 1952); Estate of Crawford v. Commissioner, 46 T.C. 262 (1966); Anderson v. Commissioner, 11 T.C. 841 (1948).
Upon due consideration of the foregoing, it is
ORDERED that the Court's Order To Show Cause is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency is invalid.