Opinion
4161-22S
09-26-2022
DONALD JEROME KOSATKA & CHRISTINA ELIZABETH KOSATKA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Adam B. Landy, Special Trial Judge
This case is currently calendared for the trial session of the Court commencing on October 11, 2022, in Atlanta, Georgia.
On August 23, 2022, the parties filed a proposed stipulated decision (Doc. 8). On September 15, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction (Doc. 11) upon the ground that the purported Notice of Deficiency (notice) that was issued to petitioners for the taxable year 2018 is invalid as the liability was paid in full before the notice was issued, thereby creating an invalid notice, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a), to form the basis for a petition to this Court. Respondent has not made any other determination that would confer jurisdiction upon this Court over the taxable year 2018. Respondent's motion states that petitioners do not object to the granting of this motion.
Upon due consideration of respondent's motion and for cause, it is hereby
ORDERED that the parties' Proposed Stipulated Decision (Doc. 8), filed August 23, 2022, is hereby stricken from the record. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 15, 2022, is granted, and this case is dismissed for lack of jurisdiction.