Opinion
9507-21
03-04-2022
Juanita G. Johnson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On July 23, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the deficiency was paid before the issuance of the notice of deficiency and, therefore, the notice of deficiency issued February 8, 2021, is invalid. On July 27, 2021, the Court ordered petitioner to file an objection, if any, to respondent's motion to dismiss on or before August 17, 2021. To this date, petitioner has not filed an objection to respondent's motion to dismiss, however, petitioner included in her petition a copy of the check dated November 8, 2020, and processed by the U.S. Treasury on November 13, 2020.
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).
After due consideration of the foregoing, it is
ORDERED that respondent's July 23, 2021, Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency is invalid. 1