Opinion
4038-21S
02-22-2023
CARTINA A MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Courtney D. Jones, Judge
This case is on the calendar of the Court's March 6, 2023, trial session for Richmond, Virginia (Charlottesville). On February 13, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction (Doc. 9) upon the ground that the Petition (Doc. 1) was filed for redetermination of a deficiency for tax year 2018, which petitioner paid in full before the issuance of the statutory notice of deficiency. When a notice of deficiency is issued after the tax liability has been paid in full, that notice of deficiency is invalid and, in such a case, this Court lacks jurisdiction. Naftel v. Commissioner, 85 T.C. 527, 531 (1985) (citing Anderson v. Commissioner, 11 T.C. 841, 843 (1948)); see Bendheim v. Commissioner, 214 F.2d 26, 28 (2d Cir. 1954).
Upon due consideration, it is
ORDERED that, on or before March 2, 2023, petitioner shall show cause in writing why respondent's Motion to Dismiss for Lack of Jurisdiction should not be granted. Failure to respond to this Order will likely result in the granting of respondent's motion and dismissal of petitioner's case.