Opinion
2741-22S
02-23-2023
JEFFRY R. KERN & JERRILYN E. MUTH-KERN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE
On April 18, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that no valid notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code to form the basis for a petition to this Court, had been issued to petitioners with respect to taxable year 2018. In the motion to dismiss, respondent explained that petitioners had already paid the amount of the deficiency underlying this proceeding prior to the issuance of the purported notice referenced in the petition herein. The determined amount thus failed to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so. Additionally, in the petition commencing this proceeding, petitioners had made the substantially identical allegation that the taxes had already been paid.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction on the ground that the purported notice of deficiency is invalid.