Opinion
2004-21
09-01-2021
Joseph P. Leone Jr., Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER AND ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge.
On August 17, 2021, the parties filed a Proposed Stipulated Decision and two Settlement Stipulations. The Settlement Stipulations are duplicates of each other except that the Docket index entry for the second Settlement Stipulation includes the notation "(Attachment(s))". Accordingly, the Court will strike the first Settlement Stipulation.
Upon review of the record, it appears that petitioner paid the tax liability for the 2018 taxable year before the issuance of the notice of deficiency, and that, consequently, the notice of deficiency is invalid.
The foregoing considered, and for cause, it is
ORDERED that the first Settlement Stipulation, filed August 17, 2021, is hereby deemed stricken from the record in this case. It is further
ORDERED that, on or before September 23, 2021, the parties shall file a response in writing, showing cause why this case should not be dismissed for lack of jurisdiction on the ground that the notice of deficiency is invalid. See Bendheim v. Commissioner, 214 F.2d 26 (2d Cir. 1954); McConkey v. Commissioner, 199 F.2d 892 (4th Cir. 1952); Estate of Crawford v. Commissioner, 46 T.C. 262 (1966); Anderson v. Commissioner, 11 T.C. 841 (1948).
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network), the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper or receive paper service from the Court, you are encouraged to register for DAWSON by emailing dawson.support@ustaxcourt.gov.
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