Opinion
11870-21
09-22-2021
Mark Johnson & Elva Johnson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On August 10, 2021, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Jurisdiction. The motion focused on a lack of Amended Petition and filing fee, but statements therein raised concerns regarding the validity of the underlying notice of deficiency for the 2018 taxable year. If the amount of an alleged deficiency has been paid prior to issuance of a statutory notice pertaining thereto, the determined amount fails to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code, and any dismissal should be made on that ground of notice invalidity.
The premises considered, and for cause, it is
ORDERED that on or before October 13, 2021, respondent shall file a supplement to the just-referenced motion to dismiss clarifying the validity of the notice of deficiency for 2018.
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