Opinion
12383-21S
06-03-2022
MARK THOMAS HAYES & JENNIFER LYNN HAYES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
On May 6, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that, prior to respondent issuing the notice of deficiency, petitioners paid the deficiency in full with respect to their taxable year 2017. Respondent argued that the notice of deficiency is invalid, and the Court does not have jurisdiction. On May 31, 2022, respondent filed a Status Report, as a supplement to his motion, stating that when the notice of deficiency was issued a deficiency did exist. Therefore, the notice of deficiency is valid, and the Court has jurisdiction over the case.
Upon due consideration, it is
ORDERED that respondent's above-referenced Motion to Dismiss for Lack of Jurisdiction, filed May 6, 2022, is denied.