Opinion
32671-21S
11-17-2022
GREGORY E. LEO & MARTA C. LEO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
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 settlement stipulation and proposed stipulated decision at Doc. 8 and 9. Upon review of the settlement stipulation and proposed stipulated decision, the Court was concerned whether the notice of deficiency (notice) for the taxable year at issue underlying this proceeding was valid. The settlement stipulation suggested that the deficiency was paid prior to the issuance of the notice. By Order served October 27, 2022, the Court directed respondent to file either: (1) a report addressing and establishing the validity of the notice of deficiency for 2019, or (2) an appropriate jurisdictional motion.
Respondent filed a response on November 9, 2022, attaching a complete copy of the notice. On November 14, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the deficiency was paid prior to the issuance of the notice. Respondent's motion stated that petitioners do not object to the Court granting this motion, and petitioners confirmed this statement on November 14 and 17, 2022.
Upon due consideration of respondent's motion and for cause, it is
ORDERED that respondent's above referenced motion is granted and this case is dismissed for lack of jurisdiction on the ground that the purported notice of deficiency is invalid. It is further
ORDERED that the parties' settlement stipulation and proposed stipulated decision, at Doc. 8 and 9, filed October 26, 2022, are deemed stricken from the record.