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Mills v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 12158-21S (U.S.T.C. Aug. 5, 2022)

Opinion

12158-21S

08-05-2022

JUDITH MARYELIZABETH MILLS & THOMAS WELLINGTON MILLS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On August 19, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that no valid notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code to form the basis for a petition to this Court, had been issued to petitioners with respect to taxable year 2018. In the motion to dismiss, respondent explained that petitioners had already paid the amount of the deficiency underlying this proceeding prior to the issuance of the purported notice referenced in the petition herein.

Subsequently, on November 17, 2021, petitioners filed an objection to respondent's motion. Therein, petitioners recounted a sympathetic tale of their good-faith efforts and resultant frustrations. In particular, the submission contained the statement: "We dutifully paid it by their deadline to avoid accruing any more interest charges and requested a hearing." Such explanation suggests an intention that the remittance be treated as a cash bond or deposit.

Accordingly, upon due consideration, it is

ORDERED that, on or before August 26, 2022, respondent shall file a response to petitioners' just-referenced objection.


Summaries of

Mills v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 12158-21S (U.S.T.C. Aug. 5, 2022)
Case details for

Mills v. Comm'r of Internal Revenue

Case Details

Full title:JUDITH MARYELIZABETH MILLS & THOMAS WELLINGTON MILLS, Petitioners v…

Court:United States Tax Court

Date published: Aug 5, 2022

Citations

No. 12158-21S (U.S.T.C. Aug. 5, 2022)