Opinion
4078-21
06-02-2021
Viola D. Kolde Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On February 4, 2021, the Court received from petitioner a letter, which letter referenced a notice of deficiency issued with respect to the 2018 taxable year. To protect any statutory time period within which to begin a case, the Court filed that letter, although not accompanied by payment of the Court's $60.00 filing fee, as a petition to commence this case at Docket No. 4078-21. On April 15, 2021, the Court issued an Order directing that payment of the filing fee for this litigation be made, or an application for waiver thereof submitted, on or before June 1, 2021. On May 11, 2021, the Court then received from petitioner a further letter indicating that petitioner preferred to work administratively through the Internal Revenue Service to resolve the 2018 tax matters, and had apparently done so through payment, rather than to continue with the instant Court proceeding.
At that juncture, an Order of Dismissal for Lack of Jurisdiction was prepared, closing the case on the ground that petitioner did not intend to pay the filing to pursue this litigation. However, the entry and service of that document, which occurred on May 26, 2021, crossed in processing with the filing by respondent on May 25, 2021, of a Motion To Dismiss for Lack of Jurisdiction. Dismissal was sought 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 petitioner with respect to taxable year 2018. In the motion to dismiss, respondent explained that petitioner 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. Respondent further indicated that petitioner had no objection to the granting of the motion.
Upon due consideration, it is
ORDERERED that the Order of Dismissal for Lack of Jurisdiction entered May 26, 2021, is hereby vacated and set aside. It is further
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.