Opinion
14329-23S
11-06-2023
ALAN D. KRIEGER & LAUREN G. KRIEGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge.
In their Petition, filed September 7, 2023, and their Exhibit(s) to Petition, filed November 3, 2023, petitioners contend that they paid the 2021 tax liability prior to the issuance of the notice of deficiency. If so, the notice of deficiency issued to petitioners for the 2021 tax year is invalid and this Court lacks jurisdiction of this case. See Bendheim v. Commissioner, 214 F.2d 26 (2d Cir. 1954).
Upon due consideration, it is
ORDERED that, on or before November 27, 2023, respondent shall show cause in writing why this case should not be dismissed for lack of jurisdiction on the ground that the notice of deficiency on which this case is based is invalid.