Opinion
32671-21S
10-27-2022
GREGORY E. LEO & MARTA C. LEO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the December 5, 2022, Dallas, Texas, Trial Session of the Court.
On October 26, 2022, the parties filed a proposed stipulated decision and settlement stipulation reflecting an overpayment due to petitioners for taxable year 2019. Upon review of the filed documents, the Court is concerned whether the partial notice of deficiency (notice) attached to the petition for the 2019 taxable year underlying this proceeding is valid. The proposed stipulated decision and settlement stipulation suggests that the deficiency was paid prior to the issuance of the notice. If the amount of an alleged deficiency has been paid prior to issuance of a statutory notice pertaining thereto, the determined amount fails to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code.
The premises considered and for cause, it is
ORDERED that, on or before November 18, 2022, respondent shall file a response to this Order and attach thereto a complete copy of the notice of deficiency on which this case is based. It is further
ORDERED that, on or before November 18, 2022, respondent shall also file either: (1) a report addressing and establishing the validity of the notice of deficiency for 2019, or (2) an appropriate jurisdictional motion.
The Court requests respondent attach to either his response or motion a copy of petitioners' account transcript for taxable year 2019 properly redacted in accordance with Rule 27, Tax Court Rules of Practice and Procedure.